Anda di halaman 1dari 73

Instructions for Form 1040A

1991

Department of the Treasury


Internal Revenue Service
What’s inside?
Letter from the Commissioner (page 4)
Fast filing (page 6)
Avoid common mistakes (page 6)
What’s new for 1991 (page 7)
Free tax help (page 7)
How to make a gift to reduce the public debt (page 9)
Tax table (page 44)
How to order forms and publications (page 66)
Index (page 72)

Note: This booklet does not contain any tax forms.


Page 2

Table of Contents Privacy Act and Paperwork Reduction Act Notice 3


Letter from the Commissioner 4
Major categories of Federal income and outlays for fiscal year 1990 5
Fast filing 6
Avoid common mistakes 6
Recycling 6
Section 1— Before you fill out Form 1040A 7
What’s new for 1991? 7
What free tax help is available? 7
What if a person died? 8
What are the filing dates, penalties, and extensions? 9
Gift to reduce the public debt 9
Can I use substitute tax forms? 9
How do I get copies of my tax returns? 9
Section 2— Filing requirements 10
Do I have to file? 10
Which form should I use? 14
Section 3— Line instructions for Form 1040A 16
Step 1—Name, address, and social security number 16
Presidential Election Campaign Fund 17
Step 2—Check your filing status 17
Step 3—Figure your exemptions 20
Step 4—Figure your total income 24
Step 5—Figure your adjusted gross income 33
IRA deduction 33
Step 6—Figure your taxable income 37
Standard deduction 37
Step 7—Figure your tax, credits, and payments 39
Credit for child and dependent care expenses 39
Credit for the elderly or the disabled 40
1991 estimated tax payments 40
Earned income credit 41
Excess social security taxes withheld 41
Step 8—Figure your refund or amount you owe 42
Step 9—Sign your return 43
Section 4— Tax table 44
Section 5— Instructions for Schedules 1, 2, and EIC 50
Schedule 1 50
Schedule 2 51
Schedule EIC 56
Section 6— After you fill out Form 1040A 65
Where do I file? 65
What do I need if I write to the IRS? 65
What should I do if I move? 65
How long should I keep my tax return? 65
Income tax withholding and estimated tax payments for 1992 66
How do I amend my tax return? 66
How do I get forms and publications? 66
Where do I call to get answers to my Federal tax questions? 69
What is Tele-Tax? 70
Tele-Tax topic numbers and subjects 71
Index 72
Page 3

What should I The law says that when we ask you for information we must tell you our legal
know about the right to ask for the information, why we are asking for it, and how it will be
Privacy Act and used. We must also tell you what could happen if we do not receive the
information and whether your response is voluntary, needed for a benefit, or
Paperwork
mandatory under the law.
Reduction Act
Notice? This notice applies to all papers you file with us as well as any questions we ask
you so we can complete, correct, or process your return; figure your tax; and
collect the tax, interest, or penalties. Internal Revenue Code sections 6001, 6011,
and 6012(a) say that you must file a return or statement with us for any tax for
which you are liable. Your response is mandatory under these sections. Code
section 6109 says that you must show your social security number on what you
file, so we know who you are and can process your return and other papers. You
must fill in all parts of the tax form that apply to you. However, you do not have
to check the boxes for the Presidential Election Campaign Fund.
We may give the information to the Department of Justice and to other Federal
agencies, as provided by law. We may also give it to certain cities, states, the
District of Columbia, U.S. commonwealths or possessions, and certain foreign
governments to carry out their tax laws.
If you do not file a return, do not give the information asked for, or give false
information, you may be charged penalties and you may be subject to criminal
prosecution. We may also have to disallow the exemptions, exclusions, credits,
deductions, or adjustments shown on your tax return. This could make the tax
higher or delay any refund. Interest may also be charged.
Please keep this notice with your records. It may help you if we ask you for
other information. If you have questions about the rules for filing and giving
information, please call or visit any Internal Revenue Service office.
The time it takes to prepare your return. We try to create forms and
instructions that are accurate and can be easily understood. Often this is
difficult to do because some of the tax laws enacted by Congress are very
complex. For some people with income mostly from wages, filling out the forms is
easy. For others who have businesses, pensions, stocks, rental income, or other
investments, it is more difficult.
The time needed to complete and file the following forms will vary depending on
individual circumstances. The estimated average times are:
Sch. 1 Sch. 2 Sch. 3 Sch. EIC
Form 1040A (1040A) (1040A) (1040A) (1040A)

Recordkeeping 1 hr., 3 min. 20 min. 33 min. 13 min. 40 min.


Learning about the law
or the form 2 hr., 11 min. 4 min. 11 min. 14 min. 17 min.
Preparing the form 2 hr., 51 min. 10 min. 37 min. 26 min. 35 min.
Copying, assembling, and
sending the form to the IRS 35 min. 20 min. 28 min. 35 min. 48 min.

The estimated average time for people with IRA distributions, pension income,
social security benefits, etc., is: Recordkeeping, 2 hr., 17 min.; Learning
about the law or the form, 2 hr., 46 min.; Preparing the form, 3 hr., 40
min.; Copying, assembling, and sending the form to the IRS, 35 min.
We welcome comments on forms. If you have comments concerning the
accuracy of these time estimates or suggestions for making these forms more
simple, we would be happy to hear from you. You can write to both the Internal
Revenue Service, Washington, DC 20224, Attention: IRS Reports Clearance
Officer, T:FP; and the Office of Management and Budget, Paperwork
Reduction Project (1545-0085), Washington, DC 20503. DO NOT send your
return to either of these offices. Instead, see Where do I file? on page 65.
Page 4

Dear Taxpayer:
I thank each of you reading this letter for doing your part to keep our tax system
the finest in the world. It works well because so many of you do your best to pay your
fair share. As countries around the world embrace our way of life, it is a reminder
that government in a free country can only be financed through voluntary compliance
and the support of the public it serves.
We have been working for many months to make this filing season the best ever.
This will mean prompt refunds, accurately filed and processed returns, tax forms
when and where you need them, and the right answers and assistance from courteous,
respectful employees. Electronic filing is now available for everyone. We’re testing
exciting new approaches by letting certain taxpayers file by telephone and by doing
the math for taxpayers who ask for our help.
I also want to make clear our commitment to a decade of fundamental change.
Your government must simplify the tax law. We must make it far easier to deal with
the IRS. All of you who try to pay your fair share have every right to expect that the
IRS will make sure others do the same. As citizens who “own” the government, you
should insist that we make the best use of your tax dollars.
We are dedicated to reaching these goals. The journey requires us to modernize
our computer systems; to help taxpayers do what’s right in paying what they owe; to
meet the highest standards of quality; to promote the highest ethical standards; and
to assure diversity in our work force.
You have every right to demand that we deliver. I think we’re making progress.
With your support and oversight, we’ll get there. Don’t settle for less.

Fred T. Goldberg, Jr.


Page 5

Major categories In fiscal year 1990, which began on October 1, 1989, and ended on September
of Federal income 30, 1990, Federal income was $1,031.3 billion and outlays were $1,251.7 billion,
and outlays for leaving a deficit of $220.4 billion. The budget deficit is financed largely by
government borrowing from the public. The government borrows from the public
fiscal year 1990
by selling bonds and other debt securities to private citizens, banks, businesses,
and other governments.
The pie charts below show the relative sizes of the major categories of Federal
income and outlays for fiscal year 1990.
Where the income came from:

Social security, Medicare,


and unemployment and Personal income
other retirement taxes taxes
30% 37%

Excise, customs,
Borrowing to estate, gift, and
cover deficit miscellaneous taxes
Corporate
18% 7%
income taxes
8%

What the outlays were:

Law enforcement
Social and general
2 Social security,
programs government Medicare, and other
12% 2% retirement
Physical, human, 31%
and community
development 3
14%

Net interest on
Defense, veterans,
the debt 1
and foreign affairs
14%
27%

1
About 23% was for defense; 2% was for veterans benefits and services; and 1% was for foreign affairs including military
and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.
2
About 7% was spent to fund Medicaid, food stamps, aid to families with dependent children, supplemental security
income, and related programs. About 5% was spent for health research and public health programs, unemployment
compensation, assisted housing, and social services.
3
This category consists of agricultural programs; natural resources and environmental programs; transportation
programs; aid for elementary and secondary education and direct assistance to college students; job training programs;
economic development programs including deposit insurance; and space, energy, and general science programs.
Page 6

Fast filing Last year over 7.5 million people filed their tax returns electronically by
computer. Electronic filing is a fast and accurate way to file your return with the
IRS. If you are expecting a refund, it will be issued within 3 weeks from the
time the IRS accepts your return. If you have your refund directly deposited into
your savings or checking account, you could receive your money even faster.
Even if you are not expecting a refund, electronic filing is still a fast and
accurate way to file your return.
Many professional tax preparers offer electronic filing in addition to their
preparation services. A paid preparer must sign your Form 8453, U.S.
Individual Income Tax Declaration for Electronic Filing. Even if you prepare
your own return, a preparer or transmitter in your area can file your return
electronically for you. For more information on electronic filing, see Tele-Tax
(topic no. 112) on page 71.

Avoid common This checklist is to help you make sure you fill out your tax return correctly.
mistakes Errors may delay your refund.
1. If a child lived with you and the amount on Form 1040A, line 16, is under
$21,250, read the instructions for new Schedule EIC that begin on page 56
to see if you can take the earned income credit.

2. Make sure you use the correct filing status. If you think you can file as Head
of household, read the instructions for line 4 that begin on page 18 to make
sure you qualify.

3. Enter your standard deduction on line 19. If you check any box on line 18a or
18b, be sure you see page 37 to find the amount to enter on line 19.

4. If you (or your spouse, if you can check the box on line 6b) were age 65 or
older or blind, check the appropriate boxes on line 18a.

5. If your parents (or someone else) can claim you as a dependent on their 1991
return (even if they choose not to claim you), check the box on line 18b.

6. Make sure your name, address, and social security number are correct on the
label. If not, correct the label.

7. If you are married filing a joint return and didn’t get a label, or you are
married filing a separate return, enter your spouse’s social security number
in the space provided on page 1 of Form 1040A.

8. Be sure you enter your total tax on line 27.

9. Check your computations (additions, subtractions, etc.) especially when


figuring your Federal income tax withheld and your refund or amount you
owe.

10. Attach your W-2 form(s) and any other required forms and schedules. And
don’t forget to sign and date Form 1040A and enter your occupation.

Recycling The tax forms and instructions you received are printed on recyclable paper. If
your community has a recycling program, please recycle. (Remember to keep a
copy of your return and any worksheets you used for your records.) The Internal
Revenue Service tries to use recycled paper for all of its forms and instructions.
Page 7

Section 1—Before you fill out Form 1040A

What’s new for New earned income credit rules. If you earned less than $21,250 and a
1991? qualifying child lived with you, you may be able to take the earned income credit
for 1991. The credit is now made up of three parts—the basic credit, the health
insurance credit, and the extra credit for a child born in 1991. You can take each
part that applies to you. You may be able to take the credit even if your filing
status is single. In most cases, the child does not have to be your dependent. But
the child must meet certain age and other conditions. Read the instructions for
Schedule EIC that begin on page 56 to see if you can take the credit. Also, read
Part I of Schedule EIC to see if you have a qualifying child.
Social security number for dependents age 1 or older. If you can claim any
person age 1 or older as a dependent, show that person’s social security number
on your return. If your dependent does not have a number, see the instructions
for line 6c, column (3), on page 23.
Increased deduction for exemptions. The deduction for each exemption—for
you, your spouse, and dependents—has increased to $2,150.
Increased standard deduction. The standard deduction has increased. Read
the instructions for line 19 on page 37.
Additional information. If you want more information about tax law changes
for 1991, get Pub. 553. You may also find the publications listed at the end of
this booklet helpful in completing your return.
Operation Desert Storm/Desert Shield. If you were a participant in
Operation Desert Storm or Desert Shield, see Tele-Tax (topic no. 468) on page 71
for more information, including extensions of deadlines for taking care of tax
matters such as filing returns, making contributions to an IRA, or paying taxes.

What free tax help Tax forms and publications. Most of your tax questions can be answered by
is available? reading the tax form instructions or one of our many free tax publications. See
page 66.
Recorded tax information by telephone. Our Tele-Tax service has recorded
tax information covering about 140 topics. See page 70 for the numbers to call.
Refund information. Tele-Tax can tell you the status of your refund. For
details, see Tele-Tax beginning on page 70.
Telephone help. IRS representatives are available to help you with your tax
questions. If, after reading the tax form instructions and publications, you are
not sure about how to fill out your return, or if you have a question about a
notice you received from us, please call us. Use the toll-free number for your
area on page 69.
Send the IRS written questions. You may send your written tax questions to
your IRS District Director. If you don’t have the address, you can get it by
calling the number for your area on page 69.
Walk-in help. Assistors are available in most IRS offices throughout the
country to help you prepare your return. An assistor will explain or “walk
through” a Form 1040EZ, Form 1040A, or Form 1040 and Schedules A and B
with you and a number of other taxpayers in a group setting. To find the
location of the IRS office nearest you, look in the phone book under “United
States Government, Internal Revenue Service.”
Volunteer Income Tax Assistance (VITA) and Tax Counseling for the
Elderly (TCE). These programs help older, disabled, non-English-speaking, and
Page 8

What free tax low-income people fill out their returns. Call the toll-free telephone number for
help is available? your area on page 69 for details. If you received a Federal income tax package in
(continued) the mail, take it with you when you go for help.
Videotaped instructions for completing your return are available in English
and Spanish at many libraries.
Telephone help for hearing-impaired people is available. See page 69 for
the number to call. Braille materials for the blind are available at regional
libraries for the blind and the disabled.
Unresolved tax problems. The Problem Resolution Program is for people
who have been unable to resolve their problems with the IRS. If you have a tax
problem you cannot clear up through normal channels, write to your local IRS
District Director or call your local IRS office and ask for Problem Resolution
assistance. Hearing-impaired people who have access to TDD equipment may
call 1-800-829-4059 to ask for help from Problem Resolution. This office cannot
change the tax law or technical decisions. But it can help you clear up problems
that resulted from previous contacts.

Free Social The Social Security Administration (SSA) can mail you a statement of your
Security Personal social security earnings and your estimated future benefits. To get this
Earnings and statement, complete a request form and return it to the SSA. You may get a
form by writing to Consumer Information Center, Department 72, Pueblo,
Benefit Estimate
CO 81009.
Statement

Do both the name If not, your refund may be delayed or you may not receive credit for your social
and social security earnings.
security number If your Form W-2, Form 1099, or other tax document shows an incorrect social
on your tax forms security number or name, notify your employer or the form-issuing agent as soon
agree with your as possible to make sure your earnings are credited to your social security
social security record.
card?
If the name or number on your social security card is incorrect, call the Social
Security Administration toll free at 1-800-772-1213.

What if a person If a person died before filing a return for 1991, the person’s spouse or personal
died? representative may have to file a return and sign for the person who died. A
personal representative can be an executor, administrator, or anyone who is in
charge of the deceased person’s property. If the person did not have to file a
return but had tax withheld, a return must be filed to get a refund.
The person who files the return should write “DECEASED,” the deceased
person’s name, and the date of death across the top of the return.
If your spouse died in 1991 and you did not remarry in 1991, or if your spouse
died in 1992 before filing a return for 1991, you can file a joint return. A joint
return should show your spouse’s 1991 income before death and your income for
all of 1991. Write “Filing as surviving spouse” in the area where you sign the
return. If someone else is the personal representative, he or she must also sign.
If you are a surviving spouse filing a joint return with the deceased, file only the
tax return to claim the refund. If you are a court-appointed representative, file
the return and attach a copy of the certificate that shows your appointment. All
other filers requesting the deceased person’s refund must file the return and
attach Form 1310.
For more details, see Tele-Tax (topic no. 158) on page 71 or get Pub. 559.
Page 9

What are the filing When is my tax return due? Your tax return must be postmarked by April
dates, penalties, 15, 1992.
and extensions? What if I need more time to file? If you need more time to complete your
return, file Form 4868 with the IRS by April 15, 1992. This form will get you an
automatic 4-month extension. If you later find that you still need more time,
Form 2688 may get you an additional extension. However, even if you get an
extension, the tax you owe is still due April 15, 1992. If you make a payment
with Form 4868 or Form 2688, see the instructions for line 28d on page 41.
Note: Desert Storm participants see Pub. 945 for special rules on when to file.
What if I file or pay late? If you file or pay late, the IRS can charge you
interest and penalties on the amount you owe.
If you file late, the penalty is usually 5% of the amount due for each month or
part of a month your return is late, unless you have a reasonable explanation. If
you do, attach it to your return. The penalty cannot usually be more than 25% of
the tax due. We will charge you interest on the penalty from the due date of the
return (including extensions).
If your return is more than 60 days late, the minimum penalty will be $100 or
the amount of any tax you owe, whichever is smaller.
If you pay your taxes late, the penalty is usually 1⁄2 of 1% of the unpaid amount
for each month or part of a month the tax is not paid. The penalty cannot be
more than 25% of the unpaid amount. It applies to any unpaid tax on the return.
It also applies to any additional tax shown on a bill not paid within 10 days of
the date of the bill.
Are there other penalties? Yes. Other penalties can be imposed for negligence,
substantial understatement of tax, and fraud. We will charge you interest on
these penalties from the due date of the return (including extensions). Criminal
penalties may be imposed for willful failure to file, tax evasion, or making a false
statement. See Pub. 17 for details.
In addition to any other penalties, the law imposes a penalty of $500 for filing a
frivolous return. A frivolous return is one that does not contain information
needed to figure the correct tax or shows a substantially incorrect tax, because
you take a frivolous position or desire to delay or interfere with the tax laws.
This includes altering or striking out the preprinted language above the space
provided for your signature.

Gift to reduce the You may make a gift to reduce the public debt. If you wish to do so, enclose a
public debt separate check with your income tax return. Make it payable to “Bureau of the
Public Debt.” If you file Form 1040 for 1992 and itemize your deductions, you
may be able to deduct this gift.

Can I use You may not use your own version of a tax form unless it meets the
substitute tax requirements explained in Pub. 1167. You can order the publication by writing
forms? to the Distribution Center for your state. See page 68 for the address.

How do I get If you need a copy of your tax return, use Form 4506. There is a charge of $4.25.
copies of my tax If you have questions about your account, call or write your local IRS office. If
returns? you would like a printed copy of your account, it will be mailed to you free of
charge.
Page 10

Section 2—Filing requirements

Do I have to These rules apply to all U.S. citizens and resident aliens. They also apply to
file? nonresident aliens and dual-status aliens who were married to U.S. citizens or
residents at the end of 1991 and who have elected to be treated as resident
aliens. Specific rules apply to determine if you are a resident or nonresident
alien. Get Pub. 519 for details.
Use Chart A on page 11 to see if you must file a return. But you must use
Chart B on page 12 if your parent (or someone else) can claim you as a
dependent on his or her return. Also, see Chart C on page 13 for other
situations when you must file.
Even if you do not have to file a return, you should file one to get a refund of
any Federal income tax withheld. You should also file to get a refund of earned
income credit if you can take the credit.
Exception for children under age 14. If your child was under age 14 on
January 1, 1992, and all three of the following apply, you may elect to report
your child’s income on your return. But you must use Form 1040 and Form 8814
to do so. If you make this election, your child does not have to file a return.
1. Your child had income only from interest and dividends (including Alaska
Permanent Fund dividends), and

2. Your child’s gross income was more than $500 but less than $5,000, and

3. Your child had no Federal income tax withheld from his or her income
(backup withholding) or did not make estimated tax payments for 1991.

If you and the child’s other parent are not filing a joint return, special rules
apply to determine which parent may make the election. Get Form 8814 for
details.
Page 11

Chart A—for most people

To use this chart, first find your marital status at the end of 1991. Then, read
across to find your filing status and age at the end of 1991. You must file a
return if your gross income was at least the amount shown in the last column.
Gross income means all income you received in the form of money, goods,
property, and services that is not exempt from tax, including any gain on the
sale of your main home.
Marital status Filing status Age* Gross income
under 65 $5,550
Single (including Single
65 or older $6,400
divorced and legally
separated) under 65 $7,150
Head of household
65 or older $8,000
Married with a child and
living apart from your Head of household under 65 $7,150
spouse during the last 6 (see page 18) 65 or older $8,000
months of 1991

Married and living with under 65 (both spouses) $10,000


your spouse at end of Married, joint return 65 or older (one spouse) $10,650
1991 (or on the date 65 or older (both spouses) $11,300
your spouse died) Married, separate return any age $2,150
Married, not living with
spouse at end of 1991 Married, joint or
any age $2,150
(or on the date your separate return
spouse died)
under 65 $5,550
Single
65 or older $6,400
Widowed before 1991 under 65 $7,150
Head of household
and not remarried in 65 or older $8,000
1991
Qualifying widow(er)
with dependent child under 65 $7,850
(see page 19) 65 or older $8,500

* If you turned 65 on January 1, 1992, you are considered to be age 65 at the end of 1991.
Page 12

Do I have to Chart B—for children and other dependents


file?
(See the instructions for line 6c on page 20 to find out if someone can claim you
(continued) as a dependent.)

If your parent (or someone else) can claim you as a dependent on his or her
return, and any of the four conditions below applies to you, you must file a
return.
In this chart, unearned income includes taxable interest and dividends.
Earned income includes wages, tips, and taxable scholarship and fellowship
grants.
Caution: If your gross income was $2,150 or more, you usually cannot be
claimed as a dependent unless you were under 19 or under 24 and a student. For
details, see Test 4—Income on page 21.
1. Single dependents under 65. You must file a return if—
the total of that income plus
Your unearned income was: and your earned income was:

$1 or more more than $550

$0 more than $3,400

2. Single dependents 65 or older or blind. You must file a return if—


● Your earned income was more than $4,250 ($5,100 if 65 or older and blind),
or
● Your unearned income was more than $1,400 ($2,250 if 65 or older and
blind), or
● Your gross income was more than the total of your earned income (up to
$3,400) or $550, whichever is larger, plus $850 ($1,700 if 65 or older and
blind).
3. Married dependents under 65. You must file a return if—
● Your earned income was more than $2,850, or
● You had any unearned income and your gross income was more than $550,
or
● Your gross income was at least $5 and your spouse files a separate return on
Form 1040 and itemizes deductions.
4. Married dependents 65 or older or blind. You must file a return if—
● Your earned income was more than $3,500 ($4,150 if 65 or older and blind),
or
● Your unearned income was more than $1,200 ($1,850 if 65 or older and
blind), or
● Your gross income was more than the total of your earned income (up to
$2,850) or $550, whichever is larger, plus $650 ($1,300 if 65 or older and
blind), or
● Your gross income was at least $5 and your spouse files a separate return on
Form 1040 and itemizes deductions.
Page 13

Do I have to Chart C—other situations when you must file


file?
(continued) You must also file a return if you received any advance earned income credit
(AEIC) payments from your employer.
You must file a return using Form 1040 if any of the following applied for 1991:
● You owe any special taxes, such as social security and Medicare tax on tips
you did not report to your employer, or
● You owe uncollected social security and Medicare or RRTA tax on tips you
reported to your employer, or
● You owe uncollected social security and Medicare or RRTA tax on your
group-term life insurance, or
● You had net earnings from self-employment of at least $400, or
● You earned wages of $108.28 or more from a church or a qualified
church-controlled organization that is exempt from employer social security
and Medicare taxes, or
● You owe tax on an individual retirement arrangement (IRA) or a qualified
retirement plan. However, if you are filing a return only because you owe
this tax, you can file Form 5329 by itself.

Would it help me You may itemize deductions on Form 1040. Itemizing may help you if you have
to use Form large deductions for items such as real estate taxes, state and local income taxes,
1040? mortgage interest, gifts to charity, or medical expenses.
Even if you do not itemize deductions, you can use Form 1040 to claim other
items, such as the penalty on early withdrawal of savings. It would usually
benefit you to itemize deductions if—
Your filing status is: And itemized deductions are more than:
Single
● Under 65 ● $3,400
● 65 or older or blind ● $4,250
● 65 or older and blind ● $5,100
Married filing joint
● Under 65 (both spouses) ● $5,700
● 65 or older or blind (one spouse) ● $6,350
● 65 or older or blind (both spouses) ● $7,000
● 65 or older and blind (one spouse) ● $7,000
● 65 or older or blind (one spouse) and ● $7,650
65 or older and blind (other spouse)
● 65 or older and blind (both spouses) ● $8,300
Married filing separate *
● Your spouse itemizes deductions ● $0
● Under 65 ● $2,850
● 65 or older or blind ● $3,500
● 65 or older and blind ● $4,150
Head of household
● Under 65 ● $5,000
● 65 or older or blind ● $5,850
● 65 or older and blind ● $6,700
Qualifying widow(er) with dependent child
● Under 65 ● $5,700
● 65 or older or blind ● $6,350
● 65 or older and blind ● $7,000
* If you can take an exemption for your spouse, see Standard Deduction Chart for People Age 65
or Older or Blind on page 38 for the amounts that apply to you.
Page 14

Which form There are three tax returns for individuals: Form 1040EZ, Form 1040A, and Form
should I use? 1040. You may use Form 1040 if you want to, but you will probably save time if you

Number of
Filing status Taxable income Only income from
exemptions

Form 1040EZ Single (under No more than one Only taxable ● Wages, salaries, tips
age 65 and not personal exemption income (line 5) of ● Taxable scholarship and
blind) for yourself less than $50,000 fellowship grants
● Interest of $400 or less
Form 1040A ● Single All exemptions that Only taxable income ● Wages, salaries, tips
● Married filing joint you are entitled to (line 22) of less than ● Taxable scholarship and
● Married filing claim $50,000 fellowship grants
separate ● Interest
● Head of household ● Dividends
● Qualifying widow(er) ● Pensions, annuities, and
with dependent child IRAs
● Unemployment
compensation
● Taxable social security
and railroad retirement
benefits
Form 1040 ● Single All exemptions that Any amount of ● Wages, salaries, tips
● Married filing joint you are entitled to taxable income ● Taxable scholarship and
● Married filing claim (line 37) fellowship grants
separate ● Interest
● Head of household ● Dividends
● Qualifying widow(er) ● Taxable social security
with dependent child and railroad retirement
benefits
● Unemployment
compensation
● Self-employment
● Rents and royalties
● Pensions, annuities, and
IRAs
● Taxable state and local
income tax refunds
● Capital gains
● Gain from the sale of
your home
● Alimony received
● All other sources

When must I use You must use Form 1040 if:


Form 1040? 1. You received any of the following types of income:
● Self-employment income.
● Certain tips you did not report to your employer. See Tip income on
page 25.
● Capital gain distributions or nontaxable distributions.
● Alaska Permanent Fund dividends.
● Income received as a partner in a partnership, shareholder in an S
corporation, or a beneficiary of an estate or trust.
2. You received or paid interest on securities transferred between interest
payment dates.
3. You were a nonresident alien at any time in 1991 and do not file a joint
return.
Page 15

are able to use Form 1040EZ or Form 1040A instead. However, some people must use Form 1040, as
explained below. The chart on these pages will help you decide which form to use.

Adjustments to income Itemized deductions Other taxes Tax credits

No adjustments to No itemized deductions No other taxes No tax credits


income

Only the deduction for No itemized deductions Only advance earned Only:
certain contributions to an income credit (AEIC) ● Earned income credit
IRA (including payments (Schedule EIC)
nondeductible ● Credit for child and
contributions to an IRA) dependent care expenses
(Schedule 2)
● Credit for the elderly or the
disabled (Schedule 3)

All adjustments to income: All itemized deductions (Use All other taxes: All tax credits:
● Alimony paid Schedule A): ● Advance earned income ● Earned income credit
● Penalty for early withdrawal ● State and local income credit (AEIC) payments ● Credit for child and
of savings taxes ● Self-employment tax dependent care expenses
● Deduction for certain ● Real estate taxes ● Tax on qualified retirement ● Credit for the elderly or the
contributions to an IRA or ● Home mortgage interest plans (including IRAs) disabled
Keogh plan (including paid ● Alternative minimum tax ● General business credit
nondeductible contributions ● Gifts to charity ● Social security and ● Foreign tax credit
to an IRA) ● Medical and dental Medicare tax on tips not ● Credit for prior year
● Deduction for self- expenses reported to your employer minimum tax
employed health insurance ● Casualty and theft losses ● Uncollected social security ● Credit for Federal tax on
● Deduction for one-half of ● Moving expenses and Medicare tax on tips fuels
self-employment tax ● Miscellaneous deductions shown on your Form W-2 ● Mortgage interest credit
● All other adjustments ● Uncollected social security ● All other credits
and Medicare tax on your
group-term life insurance
● All other income taxes

When must I use 4. You can exclude either of the following types of income:
Form 1040? ● Foreign earned income you received as a U.S. citizen or resident alien.
(continued)
● Certain income received from sources in a U.S. possession if you were a
bona fide resident of American Samoa for all of 1991.

5. You had a financial account in a foreign country (such as a bank account or


securities account). Exception. If the combined value of the accounts was
$10,000 or less during all of 1991, or if the accounts were with a U.S.
military banking facility operated by a U.S. financial institution, you may
file Form 1040A.
6. You are reporting original issue discount (OID) in an amount more or less
than the amount shown on Form 1099-OID.
Page 16

Section 3—Line instructions for Form 1040A

Step 1 Why use the label? The mailing label on the front of the instruction booklet is
designed to speed processing at Internal Revenue Service centers and prevent
Name, address, and common errors that delay refund checks. But don’t attach it until you have
social security finished your return. Cross out any errors and print the correct information on
number the label. Add any missing items (such as your apartment number).
Besides your name, address, and social security number, the label contains
various code numbers and letters. The diagram below explains what these
numbers and letters mean.

Your mailing label—what does it mean?


Computer shorthand for your name. Postal service local delivery
By entering the two letters and the route within your ZIP code
first social security number, the IRS
can identify the correct account.
Internal Revenue Service
Your social center where you filed
security numbers last year

Ä
Ä CAR-RT SORT**CR01
Ä Ä Type of tax
BN 651-00-1492 652-00-1776 S29 A1 package

Ä
JOHN C & JANE F DOE mailed to
© 310 OAK DR 203 you

©
HOMETOWN UT 84310

©
Your name and address ZIP code Mail bag number used
to presort ZIP code
designation

If you did not receive a label, print or type the information in the spaces
provided. But if you are married filing a separate return, do not enter your
husband’s or wife’s name here. Instead, show his or her name in the space
provided on line 3.
Name change. If you changed your name because of marriage, divorce, etc., be
sure to report this to the Social Security Administration. This prevents delays in
processing your return and safeguards your future social security benefits.
Social security number. Enter your social security number in the area marked
“Your social security no.” If you are married, enter your husband’s or wife’s
social security number in the area marked “Spouse’s social security no.”
If you don’t have a social security number, get Form SS-5 from your local Social
Security Administration (SSA) office. Fill it out and return it to the SSA office. If
you do not receive a number by the time your return is due, write “applied for”
in the space for the number.
Nonresident alien spouse. If your spouse is a nonresident alien and you file a
joint return, your spouse must get a social security number. If you file a separate
return and your spouse has no social security number and no income, write
“NRA” in the space for your spouse’s number.
P.O. box. If your post office does not deliver mail to your home and you have a
P.O. box, show your P.O. box number instead of your home address.
Foreign address. If your address is outside of the United States or its
possessions or territories, enter the information on the line for “City, town or
Page 17

post office, state, and ZIP code” in the following order: city, province or state,
postal code, and the name of the country. Do not abbreviate the country name.

Presidential Election Campaign Fund


Congress set up this fund to help pay for Presidential election costs. If you want
$1 of your tax to go to this fund, check the “Yes” box. If you are filing a joint
return, your spouse may also have $1 go to the fund. If you check “Yes,” your tax
or refund will not change.

Step 2 Check only the filing status that applies to you. In general, your filing status
depends on whether you are considered single or married. The filing statuses are
Check your filing listed below. The one that will usually give you the highest tax is listed first and
status— the ones that will usually give you the lowest tax are listed last.
Lines 1–5
● Married filing a separate return

● Single

● Head of household

● Married filing a joint return or qualifying widow(er) with dependent child

If more than one filing status applies to you, choose the one that will give you
the lowest tax.

Line 1 Single. You may check the box on line 1 if any of the following was true on
December 31, 1991:
● You were never married, or

● You were legally separated, according to your state law, under a decree of
divorce or of separate maintenance, or

● You were widowed before January 1, 1991, and did not remarry in 1991.

If you had a child living with you, you may be able to take the earned income
credit on line 28c. See the Schedule EIC instructions that begin on page 56 to
find out if you can take the credit.

Line 2 Married filing joint return. You may check the box on line 2 if any of the
following is true:
● You were married as of December 31, 1991, even if you did not live with your
spouse at the end of 1991, or

● Your spouse died in 1991 and you did not remarry in 1991, or

● Your spouse died in 1992 before filing a 1991 return.


A husband and wife may file a joint return even if only one had income or if
they did not live together all year. However, both persons must sign the return
and both are responsible. This means that if one spouse does not pay the tax
due, the other may have to. If you file a joint return for 1991, you may not, after
the due date for filing that return, amend that return to file as married filing a
separate return.
Nonresident aliens and dual-status aliens. You may be able to file a joint
return. Get Pub. 519 for details.
Page 18

Line 3 Married filing separate return. If you file a separate return, you will
generally pay more tax than if you file a joint return. Also, if you file a separate
return, the following apply:
● You cannot take the standard deduction if your spouse itemizes deductions
on Schedule A of Form 1040.

● You cannot take the credit for child and dependent care expenses in most
cases.

● You cannot take the earned income credit.

● You cannot take the credit for the elderly or the disabled if you lived with
your spouse at any time in 1991.

● You may have to include in income up to one-half of any social security or


equivalent railroad retirement benefits you received in 1991.

● You cannot exclude the interest from series EE U.S. savings bonds issued
after 1989, even if you paid higher education expenses in 1991.

● Generally, you report only your own income, exemptions, deductions, and
credits. Different rules apply to people in community property states. (See
page 24.)

But you may be able to file as head of household if you had a child living with
you, and you lived apart from your spouse during the last 6 months of 1991. See
Married persons who live apart on page 19.

Line 4 Head of household. This filing status is for unmarried individuals who provide
a home for certain other persons. Also, if you were married in 1991, had a child
living with you, and lived apart from your spouse during the last 6 months of
the year, you may be able to file as head of household. See Married persons
who live apart on page 19. You may check the box on line 4 if you were
unmarried as of December 31, 1991, and:
● You paid over half the cost of keeping up a home that was the main home of
your parent whom you can claim as a dependent. Your parent did not have
to live with you in your home; or

● You paid over half the cost of keeping up a home in which you lived and in
which one of the following also lived for more than 6 months (temporary
absences, such as for school or vacations, are counted as time lived in the
home):
1. Your unmarried child, grandchild, great-grandchild, etc., stepchild, or
adopted child. This child does not have to be your dependent. But your
foster child must be your dependent.
2. Your married child, grandchild, great-grandchild, etc., stepchild, or
adopted child. This child must be your dependent. But, if your married
child’s other parent claims him or her as a dependent under the rules for
Children of divorced or separated parents on page 22, this child
does not have to be your dependent.
3. Any other relative whom you can claim as a dependent. For the definition
of a relative, see the instructions for line 6c.

To find out what is included in the cost of keeping up a home, get Pub. 501. To
find out if someone is your dependent, see the instructions for line 6c.
Page 19

If the person for whom you kept up a home was born, or died, during 1991, you
may still file as head of household as long as the home was that person’s main
home for the part of the year he or she was alive.
You do not qualify as head of household if your child, parent, or relative
described on page 18 is your dependent under the rules for Person supported
by two or more taxpayers (see page 22).
Aid to Families With Dependent Children (AFDC) and other public
assistance programs. If you used payments you received under the AFDC
program or other public assistance programs to pay part of the cost of keeping
up your home, you cannot count them as money you paid. But you must include
them in the total cost of keeping up your home to figure if you paid over half of
the cost.
Married persons who live apart. Even if you were not divorced or legally
separated in 1991, you may be considered unmarried and file as head of
household. You may also be able to take the credit for child and dependent care
expenses and the earned income credit. You can take the standard deduction
even if your spouse itemizes deductions. You may check the box on line 4 if all
five of the following apply:
1. You file a separate return from your spouse, and

2. You lived apart from your spouse during the last 6 months of 1991, and

3. You paid over half the cost of keeping up your home for 1991, and

4. Your home was the main home of your child, stepchild, adopted child, or
foster child for more than 6 months of 1991, and

5. You claim this child as your dependent or the child’s other parent claims him
or her under the rules for Children of divorced or separated parents on
page 22.

Line 5 Qualifying widow(er). If your spouse died in 1989 or 1990 and you did not
remarry in 1991, you may be able to file as a qualifying widow(er) with
dependent child and use joint return tax rates for 1991. You may check the box
on line 5 if all four of the following apply:
1. You have a child, adopted child, stepchild, or foster child whom you claim as
a dependent, and

2. This child lived in your home for all of 1991 (except for temporary absences),
and

3. You paid over half the cost of keeping up your home for this child, and

4. You could have filed a joint return with your spouse the year he or she died,
even if you didn’t actually do so.

Do not claim an exemption for your spouse.


If your spouse died in 1991, you may not file as qualifying widow(er) with
dependent child. Instead, see the instructions for line 2.
If you cannot file as qualifying widow(er) with dependent child, read the
instructions for line 4 to see if you can file as head of household. You must file
as single if you cannot file as qualifying widow(er) with dependent child, married
filing joint return, or head of household.
Page 20

Step 3 For each exemption you can take, you can deduct $2,150 on line 21.
Figure your Line 6a Check the box on line 6a unless your parent (or someone else) can claim you as
exemptions— a dependent on his or her tax return. For example, do not check the box on line
Lines 6a–6e 6a if your parents (or someone else) could claim you as a dependent on their
return (even if they chose not to claim you).

Line 6b If you file a joint return and your spouse cannot be claimed as a dependent on
another person’s return, check the box on line 6b. If you are filing a separate
return, you can take an exemption for your spouse only if your spouse is not
filing a return, had no income, and cannot be claimed as a dependent on another
person’s return. If you were divorced or legally separated by December 31, 1991,
you cannot take an exemption for your former spouse. If, at the end of 1991,
your divorce was not final (an interlocutory decree), you are considered married
for the whole year.
Death of your spouse. If your spouse died in 1991 and you did not remarry by
December 31, 1991, check the box on line 6b if you could have taken an
exemption for your spouse on the date of death. For other filing instructions, see
What if a person died? on page 8.
Nonresident alien spouse. If you do not file a joint return, you can take an
exemption for your nonresident alien spouse only if your spouse had no income
from U.S. sources and is not the dependent of another person. Check the box on
line 6b if you can take an exemption for your spouse and enter “NRA” to the
right of the word “Spouse” on line 6b.

Line 6c Dependents. You can take an exemption for each of your dependents who was
alive during some part of 1991. This includes a baby born in 1991 or a person
who died in 1991. Any person who meets all five of the following tests qualifies
as your dependent.

Test 1—Relationship
The person must be your relative (see Exception below). The following are
considered your relatives:
● Your child, stepchild, adopted child; a child who lived in your home as a
family member, if placed with you by an authorized placement agency for
legal adoption; or a foster child (any child who lived in your home as a family
member for the whole year).

● Your grandchild, great-grandchild, etc.

● Your son-in-law, daughter-in-law.

● Your parent, stepparent, parent-in-law.

● Your grandparent, great-grandparent, etc.

● Your brother, sister, half brother, half sister, stepbrother, stepsister,


brother-in-law, sister-in-law.

● If related by blood, your aunt, uncle, nephew, niece.

Any relationships established by marriage are not treated as ended by divorce or


death.
Page 21

Exception. A person who lived in your home as a family member for the entire
year can also be considered a dependent. But the relationship must not violate
local law.

Test 2—Married person


If the person is married, he or she cannot file a joint return. However, if neither
the person nor the person’s spouse is required to file, but they file a joint return
only to get a refund of all tax withheld, you may claim him or her if the other
four tests are met.

Test 3—Citizen or resident


The person must be one of the following:
● A U.S. citizen or resident alien, or

● A resident of Canada or Mexico, or

● Your adopted child who is not a U.S. citizen, but who lived with you all year
in a foreign country.

Test 4—Income
Generally, the person’s gross income must be less than $2,150. Gross income
does not include nontaxable income, such as welfare benefits or nontaxable social
security benefits. Income earned by a permanently and totally disabled person
for services performed at a sheltered workshop school is generally not included
for purposes of the income test. Get Pub. 501 for details.
Exception for your child. Your child can have gross income of $2,150 or more
if:
either your child was under age 19 at the end of 1991,
or your child was under age 24 at the end of 1991 and was a student.
Your child was a student if he or she—
● Was enrolled as a full-time student at a school during any 5 months of 1991,
or

● Took a full-time, on-farm training course during any 5 months of 1991. The
course had to be given by a school or a state, county, or local government
agency.
A school includes technical, trade, and mechanical schools. It does not include
on-the-job training courses or correspondence schools.

Test 5—Support
The general rule is that you had to provide over half the person’s support in
1991. If you file a joint return, support can come from either spouse. If you
remarried, the support provided by your new spouse is treated as support coming
from you. For exceptions to the support test, see Children of divorced or
separated parents and Person supported by two or more taxpayers on
page 22.
Support includes food, a place to live, clothing, medical and dental care, and
education. Support also includes items such as a car and furniture, but only if
they are for the person’s own use or benefit. In figuring total support:
● Use the actual cost of these items. However, you should figure the cost of a
place to live at its fair rental value.
Page 22

● Include money used by the person for his or her own support, even if this
money was not taxable. Examples are gifts, savings, social security and
welfare benefits, and other public assistance payments. This support is
treated as not coming from you.

Support does not include items such as income tax, social security and Medicare
tax, life insurance premiums, scholarship grants, or funeral expenses.
If you care for a foster child, see Pub. 501 for special rules that apply.
Children of divorced or separated parents. Special rules apply to determine
if the support test is met for children of divorced or separated parents. The rules
also apply to children of parents who did not live together at any time during
the last 6 months of the year, even if they do not have a separation agreement.
For these rules, a custodial parent is the parent who had custody of the child
for most of the year. A noncustodial parent is the parent who had custody for
the shorter period or who did not have custody at all.
The general rule is that the custodial parent is treated as having provided over
half of the child’s support if both parents together paid more than half of the
child’s support. This means that the custodial parent can claim the child as a
dependent if the other dependency tests are also met.
But if you are the noncustodial parent, you are treated as having provided over
half the child’s support and can claim the child as a dependent if both parents
together paid over half of the child’s support, the other dependency tests are
met, and either 1 or 2 below applies:
1. The custodial parent agrees not to claim the child’s exemption for 1991 by
signing Form 8332 or a similar statement. But you (as the noncustodial
parent) must attach this signed Form 8332 or similar statement to your
return. Instead of attaching Form 8332, you can attach a copy of certain
pages of your divorce decree or separation agreement, if it went into effect
after 1984 (see Children who didn’t live with you due to divorce or
separation on page 23), or

2. Your divorce decree or written separation agreement went into effect before
1985 and it states that you (the noncustodial parent) can claim the child as a
dependent. But you must have given at least $600 for the child’s support in
1991. Also, you must check the pre-1985 agreement box on line 6d. This rule
does not apply if your decree or agreement was changed after 1984 to say
that you cannot claim the child as your dependent.
Person supported by two or more taxpayers. Even if you did not pay over
half of another person’s support, you might still be able to claim him or her as a
dependent if all five of the following apply:
1. You and one or more other eligible person(s) together paid over half of
another person’s support, and

2. You paid over 10% of that person’s support, and

3. No one alone paid over half of that person’s support, and

4. Tests 1 through 4 on pages 20 and 21 are met, and

5. Each eligible person who paid over 10% of support completes Form 2120, and
you attach these forms to your return. The form states that only you will
claim the person as a dependent for 1991.
An eligible person is someone who could have claimed another person as a
dependent except that he or she did not pay over half of that person’s support.
Page 23

After figuring out who you can claim as a dependent, fill in the columns on line
6c. If you have more than seven dependents, attach a statement to your return.
Give the same information as in columns (1) through (5) for each dependent.
Column (1). Enter the name of each dependent.
Column (2). If your dependent was under age 1 on December 31, 1991, put a
checkmark in column (2).
Column (3). Any dependent age 1 or older must have a social security number.
You must enter that number in column (3). If you do not enter it or if the
number is wrong, you may have to pay a $50 penalty. If your dependent does not
have a number, he or she should apply for one by filing Form SS-5 with your
local Social Security Administration (SSA) office. It usually takes about 2 weeks
to get a number. If your child won’t have a number by the time you are ready to
file your return, ask the SSA to give you a Form SSA-5028. When you file your
return, enter “applied for” in column (3). If you got a Form SSA-5028, attach a
copy of it to your return. If your dependent lives in Canada or Mexico, see Pub.
501 for details on how to get a social security number.
Column (4). Enter your dependent’s relationship to you. For example, if the
dependent is your child, enter “son” or “daughter.”
Column (5). Enter the number of months that your dependent lived with you in
1991. (Do not enter more than 12.) Count temporary absences such as school or
vacation as time lived in your home. If your dependent was born, or died, in
1991, enter “12” in this column. If your dependent lived in Canada or Mexico
during 1991, don’t put a number in this column. Instead, enter the letter “F” (for
foreign).
Children who didn’t live with you due to divorce or separation. If you are
claiming a child who didn’t live with you under the rules for Children of
divorced or separated parents on page 22, enter the total number of such
children on the line to the right of line 6c labeled “No. of your children on 6c
who: didn’t live with you due to divorce or separation.” If you put a number on
this line, you must do one of the following:
● Check the box on line 6d if your divorce decree or written separation
agreement was in effect before 1985, and it states that you can claim the
child as your dependent.

● Attach Form 8332 or similar statement to your return. If your divorce decree
or separation agreement went into effect after 1984 and it unconditionally
states that you can claim the child as your dependent, you may attach a copy
of the following pages from the decree or agreement instead of Form 8332:
1. Cover page (write the other parent’s social security number on this page),
and
2. The page that unconditionally states you can claim the child as your
dependent, and
3. Signature page showing the date of the agreement.
Other dependent children. Enter the total number of children who did not
live with you for reasons other than divorce or separation on the line labeled
“No. of other dependents listed on 6c.” Include dependent children who lived in
Canada or Mexico during 1991.
Page 24

Step 4 Rounding off to whole dollars


Figure your total You may find it easier to do your return if you round off cents to the nearest
income— whole dollar. You can drop amounts that are less than 50 cents. For example,
Lines 7–14 $129.39 becomes $129. Increase amounts that are 50 cents or more to the next
whole dollar. For example, $235.50 becomes $236. If you do round off, do so for
all amounts. However, if you have to add two or more amounts to figure the
amount to enter on a line, include cents when adding and only round off the
total.
Example. You received two W-2 forms, one showing wages of $5,009.55 and one
showing wages of $8,760.73. On Form 1040A, line 7, you would enter $13,770
($5,009.55 + $8,760.73 = $13,770.28).

Refunds of state or local income taxes


If you received a refund, credit, or offset of state or local income taxes in 1991,
the state or other taxing authority may send you a Form 1099-G. This form will
show the amount of this refund, credit, or offset. You do not have to include this
amount in your income for 1991 if, in the year the tax was paid to the state or
other taxing authority, you filed:
● Form 1040EZ, or

● Form 1040A, or

● Form 1040 and you did not itemize deductions on Schedule A (Form 1040).

If the amount shown on Form 1099-G was for a tax you deducted as an itemized
deduction on Form 1040, you may have to report part or all of the amount shown
on Form 1099-G as income on Form 1040 for 1991. See Tele-Tax (topic no. 205)
on page 71 or get Pub. 525 for details.

Special rules for people in community property states


Married couples living in community property states must follow state law to
determine what is community income and what is individual income.
Community property states are Arizona, California, Idaho, Louisiana, Nevada,
New Mexico, Texas, Washington, and Wisconsin.
Pub. 555 explains the rules for couples living in community property states. In
general, the special rules for reporting only your own income apply if all three
of the following are true:
1. You and your spouse lived apart all year, and

2. You do not file a joint return, and

3. None of the community income you earned was transferred to your spouse.

Line 7 Show the total of your income from wages, salaries, and tips. This should be
shown in Box 10 of your W-2 form from your employer. For a joint return, be
sure to include your spouse’s income on line 7.
Also include on line 7 disability pensions if you have not reached the minimum
retirement age set by your employer. Disability pensions received after you reach
your employer’s minimum retirement age and other pensions shown on Form
1099-R (other than payments from an IRA) are reported on lines 11a and 11b of
Form 1040A. Payments from an IRA are reported on lines 10a and 10b.
Page 25

If you don’t have a W-2 form by January 31, 1992, ask your employer for one. If
you don’t get it by February 17, call the toll-free telephone number for your area
listed on page 69. You will be asked for your employer’s name, address, and, if
known, identification number. Even if you don’t get a W-2 form from your
employer, you must still report your earnings. If you lose your W-2 form or it is
incorrect, ask your employer for a new one.
Tip income. Be sure to report all tip income you actually received, even if it is
not included in Box 10 of your W-2 form(s). But you must use Form 1040 and
Form 4137 instead of Form 1040A if (1) you received tips of $20 or more in any
month and did not report the full amount to your employer OR (2) your W-2
form(s) shows allocated tips that you must report as income. You must report as
income the amount of allocated tips shown on your W-2 form(s) unless you can
prove a smaller amount with adequate records. Allocated tips should be shown
in Box 7 of your W-2 form(s). They are not included in Box 10 of your W-2
form(s).
Form 4137 is used to figure the social security and Medicare tax on unreported
tips. If you reported the full amount to your employer but the social security and
Medicare tax was not withheld, you are still required to pay the taxes. For more
details on tips, get Pub. 531.
Employer-provided vehicle. If you used an employer-provided vehicle for both
personal and business purposes and 100% of the annual lease value of the
vehicle was included in the wages box (Box 10) of your W-2 form, you may be
able to deduct the business use of the vehicle. But you must use Form 1040 and
Form 2106 to do so. (The total annual lease value of the vehicle should be shown
in Box 23 of your W-2 form, or on a separate statement.) For more details, get
Pub. 917.
Excess salary deferrals. If you chose to have your employer contribute part of
your pay to certain retirement plans (such as a 401(k) plan or the Federal Thrift
Savings Plan) instead of having it paid to you, your W-2 form should have the
“Deferred compensation” box in Box 6 checked. The amount deferred should be
shown in Box 17 of your W-2. The total amount that may be deferred for 1991
under all plans is generally limited to $8,475. But if amounts were deferred
under a tax-sheltered annuity plan, the limit may be higher than $8,475. Get
Pub. 575 for details. If the total amount deferred exceeds these limits, you must
use Form 1040.
Scholarship and fellowship grants. If you received a scholarship or
fellowship that was granted after August 16, 1986, part or all of it may be
taxable even if you didn’t receive a W-2 form.
If you were a degree candidate, the amounts you used for expenses other than
tuition and course-related expenses are taxable. For example, amounts used for
room, board, and travel are taxable. If you were not a degree candidate, the full
amount of the scholarship or fellowship is taxable. Add the taxable amount not
reported on a W-2 form to any other amounts on line 7. Then, write “SCH” and
the taxable amount not reported on a W-2 form in the space to the left of line 7.
Employer-provided dependent care benefits (DCB). If you received benefits
for 1991 under your employer’s dependent care plan, you may be able to exclude
part or all of them from your income. But you must use Schedule 2 to do so. (The
benefits should be shown in Box 22 of your W-2 form(s).) First, go to Schedule 2
and fill in Parts I and III. Include any taxable benefits from line 24 of that
schedule on Form 1040A, line 7. In the space to the left of line 7, write “DCB.”
Caution: If you have a child who was born in 1991 and you earned less than
$21,250, you may be able to take the extra credit for a child born in 1991 on
Schedule EIC. But you cannot take the extra credit and the exclusion of
employer-provided dependent care benefits for the same child. To see which would
Page 26

benefit you more, read A change to note in the instructions for Schedule 2 on
page 51.
Page 27

Line 8a Taxable interest. Report all of your taxable interest income on line 8a even if it
is $400 or less. If the total is over $400 or you are claiming the exclusion of
interest from series EE U.S. savings bonds issued after 1989, first fill out
Schedule 1, Part I (see page 50).
Include taxable interest from banks, savings and loan associations, money
market certificates, credit unions, savings bonds, seller-financed mortgages, etc.
Also include any interest you received or that was credited to your account so
you could withdraw it, even if it wasn’t entered in your passbook. Interest
credited in 1991 on deposits that you could not withdraw because of the
bankruptcy or insolvency of the financial institution may not have to be included
in your 1991 income. For details, get Pub. 550.
But you must use Form 1040 if any of the following applies:
● You are reporting original issue discount (OID) in an amount more or less
than the amount shown on Form 1099-OID, or

● You received or paid accrued interest on securities transferred between


interest payment dates, or

● You acquired taxable bonds after 1987 and are electing to reduce the interest
income on the bonds by any amortizable bond premium.

Each payer should send you a Form 1099-INT or Form 1099-OID showing
interest you must report. A copy of the form is also sent to the IRS. Even if you
did not receive a Form 1099-INT or Form 1099-OID, you must report all taxable
interest.
If you received a 1991 Form 1099-INT for U.S. savings bond interest that
includes amounts you reported before 1991, see Pub. 550.
If you received interest as a nominee (that is, in your name but the interest
actually belongs to someone else), see the Schedule 1 instructions on page 50.
Be sure each payer of interest income has your correct social security number.
Otherwise, the payer may withhold 20% of the interest income (backup
withholding). You may also be subject to penalties.
For more information, see Tele-Tax (topic no. 203) on page 71 or Pub. 550.

Line 8b Tax-exempt interest. If you received any tax-exempt interest, such as from
municipal bonds, report it on line 8b. Include on line 8b any exempt-interest
dividends from a mutual fund. Do not report interest earned on your IRA on line
8b.
You should not have received a Form 1099-INT for tax-exempt interest. But if
you did, see the Schedule 1 instructions on page 50.

Line 9 Dividends. Report your total dividends on line 9 even if they total $400 or less.
If the total is over $400, first fill out Schedule 1, Part II (see page 51). Dividends
are distributions of money, stock, or other property that corporations pay to
stockholders. Each payer should send you a Form 1099-DIV. A copy of the form
is also sent to the IRS. Even if you did not receive a Form 1099-DIV, you must
report all taxable dividends.
But you must use Form 1040 if you had capital gain or nontaxable distributions.
If you received dividends as a nominee (that is, in your name but the dividends
actually belong to someone else), see the Schedule 1 instructions on page 51.
Page 28

Be sure each payer of dividends has your correct social security number.
Otherwise, the payer may withhold 20% of the dividend income (backup
withholding). You may also be subject to penalties.
For more information, get Pub. 550.

Lines 10a and 10b IRA distributions. Use lines 10a and 10b to report payments (distributions)
you received from your individual retirement arrangement (IRA). This includes
regular distributions, early distributions, rollovers, and any other money or
property you received from your IRA account or annuity. You should receive a
Form 1099-R showing the amount of your distribution. Attach Form 1099-R to
Form 1040A if any Federal income tax was withheld from your distribution.
But you must use Form 1040 if you owe an additional tax on an early
distribution from your IRA. For details, get Pub. 590. If the total amount of the
early distribution was rolled over, you do not owe this tax.
If you made any nondeductible contributions to your IRA for 1991 or an earlier
year or you rolled your IRA distribution over into another IRA, see below. Do
not use lines 10a or 10b to report a rollover from a qualified employer’s plan to
an IRA. Instead, see the instructions for lines 11a and 11b.
If your IRA distribution is fully taxable, enter it on line 10b; do not make an
entry on line 10a. If only part is taxable, enter the total distribution on line 10a
and the taxable part on line 10b.
Nondeductible contributions. If you made nondeductible contributions for
any year, part of your IRA distribution may be nontaxable.
If you made any nondeductible contributions for 1991, get Pub. 590 and Form
8606 to figure the taxable part of your IRA distribution. Enter the total
distribution on line 10a and the taxable part on line 10b.
If all of your nondeductible contributions were made for years before 1991, use
Form 8606 to figure the taxable part of your distribution by following the
instructions for line 11 of that form. Enter the total distribution on line 10a and
the taxable part on line 10b.
Rollovers. A rollover is a tax-free transfer of cash or other assets from one
retirement program to another. Use lines 10a and 10b to report a rollover from
one IRA to another IRA. Enter the total distribution on line 10a. If the total on
line 10a was rolled over, enter zero on line 10b. If the total was not rolled over,
enter the part not rolled over on line 10b. But if you ever made nondeductible
contributions to any of your IRAs, use Form 8606 to figure the taxable part to
enter on line 10b. For more details, see Pub. 590.

Lines 11a and 11b Pensions and annuities. Use lines 11a and 11b to report pension and annuity
payments you received (including disability pensions received after you reach the
minimum retirement age set by your employer). Also, use these lines to report
payments (distributions) from profit-sharing plans, retirement plans, and
employee-savings plans. See page 29 for information on rollovers and lump-sum
distributions. You should receive a Form 1099-R showing the amount of your
pension or annuity. Attach Form 1099-R to Form 1040A if any Federal income
tax was withheld from your pension or annuity.
Do not use lines 11a and 11b to report any social security or railroad retirement
benefits shown on Forms SSA-1099 and RRB-1099. Instead, see the instructions
for lines 13a and 13b.
Page 29

Caution: Certain transactions, such as loans against your interest in a qualified


plan, may be treated as taxable distributions and may also be subject to
additional taxes. For details, get Pub. 575. If you owe an additional tax, you must
use Form 1040.
Fully taxable pensions and annuities. If your pension or annuity is fully
taxable, enter it on line 11b; do not make an entry on line 11a. Your pension or
annuity payments are fully taxable if either of the following applies:
● You did not contribute to the cost of your pension or annuity, or

● You used the 3-Year Rule and you got your entire cost back tax free before
1991.

Fully taxable pensions and annuities also include military retirement pay shown
on Form 1099-R, and any taxable railroad retirement benefits from Box 12 of
Form RRB-1099-R. If you received Form RRB-1099-R and an amount is shown in
Box 13 of your form, get Pub. 575 to see how to report your benefits. For
information on military disability pensions, get Pub. 525.
Partially taxable pensions and annuities. If your pension or annuity is
partially taxable and your Form 1099-R does not show the taxable part, you
must use the General Rule to figure the taxable part. The General Rule is
explained in Pub. 939. But if your annuity starting date (defined below) was
after July 1, 1986, you may be able to use the Simplified General Rule
explained later to figure the taxable part of your pension or annuity.
If you choose to, you may submit a ruling request to the IRS before the due date
of your return (including extensions) and the IRS will figure the taxable part for
you for a $50 fee. For details on how to do this, see Pub. 939.
If your Form 1099-R shows a taxable amount, you may report that amount on
line 11b. But you may use the General Rule or, if you qualify, the Simplified
General Rule to see if you can report a lower taxable amount.
Once you have figured the taxable part of your pension or annuity, enter that
amount on line 11b and the total amount on line 11a.
Annuity starting date. Your annuity starting date is the later of:
1. The first day of the first period for which you receive a payment from
the plan, or

2. The date on which the plan’s obligations became fixed.


Simplified General Rule. Using this method will usually result in at least as
much of the pension or annuity being tax free each year as under the General
Rule or as figured by the IRS. You qualify to use this simpler method if all four
of the following apply:
1. Your annuity starting date was after July 1, 1986, and

2. The pension or annuity payments are for (a) your life or (b) your life and that
of your beneficiary, and

3. The pension or annuity payments are from a qualified employee plan, a


qualified employee annuity, or a tax-sheltered annuity, and

4. At the time the pension or annuity payments began, either you were under
age 75, or if you were 75 or older, the number of years of guaranteed
payments was fewer than 5.
Page 30

If you qualify, use the worksheet on page 30 to figure the taxable part of your
pension or annuity. But if you received U.S. Civil Service retirement benefits
and you chose the lump-sum credit option, use the worksheet in Pub. 721
instead of the one on page 30. If you are a beneficiary entitled to a death benefit
exclusion (see below), add the exclusion to the amount you enter on line 2 of the
worksheet even if you received a Form 1099-R showing a taxable amount. (The
payer of the annuity cannot add the death benefit exclusion to your cost when
figuring the taxable amount.) Attach a signed statement to your return stating
that you are entitled to a death benefit exclusion. For more details on the
Simplified General Rule, see Pub. 575 or Pub. 721.
Age at annuity starting date. If you are the retiree, use your age on the
annuity starting date. If you are the survivor of a retiree, use the retiree’s age on
his or her annuity starting date. If you are the beneficiary of an employee who
died, get Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub.
721 to figure each beneficiary’s taxable amount.
Changing methods. If your annuity starting date was after July 1, 1986, you
may be able to change from the General Rule to the Simplified General Rule (or
the other way around). For details, see Pub. 575 or Pub. 721.
Death benefit exclusion. If you are the beneficiary of a deceased employee or
deceased former employee, amounts paid to you by, or on behalf of, an employer
because of the death of the employee may qualify for a death benefit exclusion of
up to $5,000. If you are entitled to this exclusion, add it to the cost of the
pension or annuity. Special rules apply if you are the survivor under a joint and
survivor’s annuity. For details, see Pub. 575.
Rollovers. A rollover is a tax-free transfer of cash or other assets from one
retirement program to another. Use lines 11a and 11b to report a rollover from
one qualified employer’s plan to another, or to an IRA.
Distributions that may be rolled over are generally reported to you on Form
1099-R. Enter the total distribution on line 11a. If the total on line 11a (minus
any contributions that were taxable to you when made) was rolled over, enter
zero on line 11b. Otherwise, enter the taxable part of the distribution that was
not rolled over on line 11b. Special rules apply to partial rollovers of property.
For more details on rollovers, including distributions under qualified domestic
relations orders, see Pub. 575.
Lump-sum distributions. If you received a lump-sum distribution from a
profit-sharing or retirement plan, your Form 1099-R should have the “Total
distribution” box in Box 2b checked. Enter the total distribution on line 11a and
the taxable part on line 11b.
You may pay less tax on the distribution if either of the following applies. But
you must use Form 1040 to do so.
● You choose to report the amount, if any, shown in Box 3 of your Form 1099-R
as a long-term capital gain on Schedule D (Form 1040).

● You were born before 1936, you meet certain other conditions, and you
choose to use Form 4972 to figure the tax on any part of the distribution.
You may also be able to use Form 4972 if you are the beneficiary of a
deceased employee who was born before 1936 and was age 50 or older on the
date of death. For details, get Form 4972.

You must also use Form 1040 if you owe an additional tax on an early
distribution from a qualified retirement plan. See Pub. 575 for details. If the
total amount of the early distribution was rolled over, you do not owe this tax.
Page 31

Worksheet for Worksheet for Simplified General Rule—Lines 11a and 11b
Simplified (keep for your records)
General Rule
1. Enter the total pension or annuity payments received this year.
Also enter this amount on Form 1040A, line 11a. 1.

2. Enter your cost in the plan at the annuity starting date plus any
death benefit exclusion. 2.
3. Age at annuity starting date
(see instructions on page 29): Enter:
55 and under 300
56-60 260
61-65 240
66-70 170
71 and older 120 3.

4. Divide line 2 above by the number on line 3.


Enter the result. 4.
5. Multiply line 4 above by the number of months for which this
year’s payments were made. Enter the result. If your annuity
starting date was before 1987, also enter this amount on line 8;
skip lines 6 and 7. Otherwise, go to line 6. 5.

6. Enter the amount, if any, recovered tax free in years after 1986. 6.

7. Subtract line 6 from line 2. 7.

8. Compare the amounts on lines 5 and 7 above. Enter the smaller


of the two amounts here. 8.
9. Taxable amount. Subtract line 8 from line 1. Enter the result, but
not less than zero. Also enter this amount on Form 1040A, line
11b. If your Form 1099-R shows a larger amount, use the amount
on this line instead of the amount from Form 1099-R. 9.

Note: If you had more than one partially taxable pension or annuity, figure the
taxable part of each separately. Enter the total of the taxable parts on Form
1040A, line 11b. Enter the total pension or annuity payments received in 1991 on
Form 1040A, line 11a.
Page 32

Line 12 Unemployment compensation. Report the unemployment compensation you


received on line 12. By January 31, 1992, you should receive Form 1099-G. This
form shows the total amount paid to you during 1991.
If you received an overpayment of unemployment compensation in 1991 and you
repaid any of it, subtract the amount you repaid in 1991 from the total amount
you received. Enter the result on line 12. Write “Repayment” and the amount
you repaid in the space to the left of line 12.
Do not include on line 12 any supplemental unemployment benefits you received
from a company-financed supplemental unemployment benefit fund. Instead,
report these benefits as wages on line 7. If you pay back these supplemental
unemployment benefits in a later year because you receive payments under the
Trade Act of 1974, you can deduct the repayment. But you must use Form 1040
to do so. For more details, get Pub. 525.

Lines 13a and 13b Social security benefits. Social security and equivalent railroad retirement
benefits you receive may be taxable in some instances. Social security benefits
include any monthly benefit under title II of the Social Security Act or the part
of a tier 1 railroad retirement benefit treated as a social security benefit. Social
security benefits do not include any Supplemental Security Income (SSI)
payments.
By January 31, 1992, you should receive a Form SSA-1099 showing in Box 3 the
total social security benefits paid to you in 1991 and in Box 4 the amount of any
benefits you repaid in 1991. If you received railroad retirement benefits treated
as social security, you should receive a Form RRB-1099. For more details, get
Pub. 915.
Use the worksheet on page 32 to see if any of your benefits are taxable, but
please note the following before you begin.
● You will first need to complete Form 1040A, lines 7 through 12, and 15c if
they apply to you, to figure the taxable part, if any, of your benefits.

● If you made IRA contributions for 1991 and you were covered by a
retirement plan at work, use the worksheets in Pub. 590 instead of the one
on page 32 to see if any of your social security benefits are taxable and to
figure your IRA deduction.

● If you file Form 8815, use the worksheet in Pub. 915 instead of the one on
page 32.

● If you repaid any benefits in 1991 and your total repayments (Box 4) were
more than your total benefits for 1991 (Box 3), do not use the worksheet on
page 32. None of your benefits are taxable for 1991. You may be able to take
an itemized deduction for part of the excess repayments if they were for
benefits you included in gross income in an earlier year. But you must use
Form 1040 to do so. See Pub. 915.
Page 33

Social Security Social Security Benefits Worksheet—Lines 13a and 13b (keep for your records)
Benefits Worksheet
Note: If married filing a separate return and you did not live with your spouse
at any time in 1991, enter “D” in the space to the left of line 13a.

1. Enter the amount from Box 5 of all your


Forms SSA-1099 and Forms RRB-1099. 1.
Note: If line 1 above is zero or less, stop here; none of
your benefits are taxable. Otherwise, go to line 2.

2. Divide line 1 above by 2. 2.


3. Add the amounts on Form 1040A, lines 7, 8a, 8b, 9, 10b, 11b,
and 12. Do not include here any amounts from Box 5 of Forms
SSA-1099 or RRB-1099. 3.

4. Add lines 2 and 3. 4.

5. Enter the amount, if any, from Form 1040A, line 15c. 5.

6. Subtract line 5 from line 4. 6.


7. Enter on line 7 the amount shown below for your filing status.
● Single, head of household, or qualifying widow(er) with dependent
child, enter $25,000
● Married filing a joint return, enter $32,000
● Married filing a separate return, enter $-0- ($25,000 if you did
not live with your spouse at any time in 1991) 7.

8. Subtract line 7 from line 6. Enter the result, but not less than
zero. 8.
Note: If line 8 is zero, stop here. None of your benefits are taxable. Do not enter
any amounts on lines 13a or 13b. But if you are married filing a separate return
and you did not live with your spouse at any time in 1991, enter -0- on line 13b.
Be sure you entered “D” to the left of line 13a. If line 8 is more than zero, go to
line 9.

9. Divide line 8 above by 2. 9.


10. Taxable social security benefits.
● First, enter on Form 1040A, line 13a, the amount from line 1
above.
● Then, compare the amounts on lines 2 and 9 above. Enter the
smaller of the two amounts here and on Form 1040A, line
13b. 10.

Note: If part of your benefits are taxable for 1991 and they include benefits paid
in 1991 that were for a prior year, you may be able to reduce the taxable amount
shown on the worksheet. Get Pub. 915 for details.
Page 34

Step 5 Lines 15a IRA deduction. Read the instructions below and on page 34 to see if you can
and 15b take an IRA deduction and, if you can, which worksheet to use to figure it. Enter
Figure your your IRA deduction on line 15a. If you file a joint return, enter your spouse’s
adjusted deduction on line 15b. You should receive a statement by June 1, 1992, that
gross income— shows all contributions to your IRA for 1991.
Lines 15a–16
But you must use Form 1040 if you owe tax on any excess contributions made to
an IRA, or any excess accumulations in an IRA. For details, get Pub. 590.
Were you covered by an employer retirement plan? If you were covered by
a plan at work in 1991, your IRA deduction may be reduced or eliminated. But
you can still make contributions to an IRA, even if you can’t deduct them. In any
case, the income earned on your contributions is not taxed until it is paid to you.
The “Pension plan” box in Box 6 of your Form W-2 should be checked if you were
covered by a plan (such as a 401(k) plan). This box should be checked even if you
were not vested in the plan.
If you were covered by a plan and you file Form 8815, get Pub. 590 to figure the
amount, if any, of your IRA deduction.
Special rule for married individuals who file separate returns. If you
were not covered by a plan but your spouse was, you are considered covered by
a plan if you lived with your spouse at any time in 1991. See the chart below. It
will tell you if you can take the deduction and, if you can, which worksheet to
use.
Not covered by a retirement plan. If you (and your spouse if filing a joint
return) were not covered by a plan at work, use Worksheet 1 on page 35 to
figure your deduction.
Covered by a retirement plan. If you (or your spouse if filing a joint return)
were covered by a plan at work, see the chart below. It will tell you if you can
take the deduction and, if you can, which worksheet to use.

Chart for People Covered by a Retirement Plan*


If you (or your spouse if you file a joint return) were covered by a retirement
plan and:
Your filing And Form 1040A,
status is: line 14, is: You can take:
Full IRA deduction (use
$25,000 or less
Single, head of Worksheet 1 on page 35)
household, or married Over $25,000 but less Partial IRA deduction (use
filing separately and did than $35,000 Worksheet 2 on pages 35–36)
not live with your No IRA deduction (but see
spouse in 1991 $35,000 or more Nondeductible contributions on
page 34)
Full IRA deduction (use
$40,000 or less
Worksheet 1 on page 35)
Married filing jointly, or Over $40,000 but less Partial IRA deduction (use
qualifying widow(er) with than $50,000 Worksheet 2 on pages 35–36)
dependent child No IRA deduction (but see
$50,000 or more Nondeductible contributions on
page 34)
Over -0- but less than Partial IRA deduction (use
Married filing separately $10,000 Worksheet 2 on pages 35–36)
and lived with your No IRA deduction (but see
spouse in 1991 $10,000 or more Nondeductible contributions on
page 34)
* If married filing separately and you were not covered by a plan but your spouse was, you are considered
covered by a plan if you lived with your spouse at any time in 1991.
Page 35

Nondeductible contributions. You can make nondeductible contributions to


your IRA. You can do this even if you are allowed to deduct part or all of your
contributions. Your nondeductible contribution is the difference between the total
allowable contributions to your IRA and the amount you deduct.
Example. You file as Single and paid $2,000 into your IRA. You were covered
by a retirement plan at work and the amount on Form 1040A, line 14, is over
$35,000 (all wages). You can’t deduct the $2,000. But you can treat it as a
nondeductible contribution.
Use Form 8606 to report all contributions you treat as nondeductible. Also, use
it to figure the basis (nontaxable part) of your IRA. If you and your spouse each
make nondeductible contributions, each of you must complete a separate Form
8606.

Read the following list before you fill out your worksheet.
● If you were age 701⁄2 or older at the end of 1991, you cannot deduct any
contributions made to your IRA for 1991 or treat the contributions as
nondeductible.

● If you made contributions to your IRA in 1991 that you deducted for 1990, do
not include them in the worksheet.

● If you make contributions to an IRA in 1992 (by April 15) for 1991, be sure
to include them in the worksheet.

● If you received a distribution from a nonqualified deferred compensation


plan, get Pub. 590 to figure the amount of your IRA deduction. (The
distribution should be shown in Box 16 of your W-2 form.)

● Your IRA deduction can’t be more than the total of your wages, salaries, and
tips.

● If the total of your IRA deduction on Form 1040A plus any nondeductible
contribution on your Form 8606 is less than the total contributions to your
IRA for 1991, see Pub. 590 for special rules.

● You must file a joint return to deduct contributions to your nonworking


spouse’s IRA. A nonworking spouse is one who had no wages or other
earned income in 1991, or a working spouse who chooses to be treated as
having no earned income for figuring the deduction.

● Do not include rollover contributions in figuring your deduction. See the


instructions for lines 10a and 10b on page 27 for more details on rollover
contributions.

● If married filing a joint return, and both spouses worked and had IRAs,
figure each spouse’s deduction separately using columns (a) and (b) of the
worksheet.
Page 35

IRA Worksheet 1 IRA Worksheet 1—Lines 15a and 15b (keep for your records)

(a) (b)
Your Your working
IRA spouse’s IRA

1. Enter IRA contributions you made for 1991, but


do not enter more than $2,000 in either column. 1.

2. Enter wages, salaries, and tips for each person,


from Form 1040A, line 7. 2.
3. Compare the amounts on lines 1 and 2. Enter
the smaller of the two amounts on line 3. Enter
on Form 1040A, line 15a, the amount from line
3, column (a). Enter on Form 1040A, line 15b,
the amount, if any, from line 3, column (b). If
married filing a joint return and contributions
were made to your nonworking spouse’s IRA,
go to line 4. 3.

Nonworking spouse’s IRA

4. Compare the amount on line 2, column (a), to


$2,250 and enter the smaller amount. 4.

5. Enter the amount from line 3, column (a). 5.

6. Subtract line 5 from line 4. 6.

7. Enter IRA contributions made for 1991 for your


nonworking spouse, but not more than $2,000. 7.
8. Compare the amounts on lines 6 and 7. Enter
the smaller of the two amounts on line 8. Also
enter this amount on Form 1040A, line 15b. 8.

IRA Worksheet 2 IRA Worksheet 2—Lines 15a and 15b (keep for your records)

$ %
1. If your Single or head of household, enter $35,000
filing
Married filing jointly or qualifying widow(er), enter $50,000
status
is: Married filing separately, enter $10,000* 1.
2. Enter the amount from Form 1040A, line 14. If this amount is equal to
or more than the amount on line 1, none of your IRA contributions are
deductible. Stop here. If you want to make a nondeductible IRA
contribution, see Form 8606. 2.

3. Subtract line 2 from line 1. If the result is $10,000 or more, stop


here and use Worksheet 1. 3.
4. Multiply line 3 above by 20% (.20). If the result is not a multiple of
$10, round it up to the next multiple of $10 (for example, round
$490.30 to $500). If the result is $200 or more, enter the result. But if
it is less than $200, enter $200. Go to line 5 on page 36. 4.
* Enter $10,000 only if you lived with your spouse at any time in 1991. If you did not live with your
spouse at all in 1991, enter $35,000.

(Please continue on page 36)


Page 36

IRA Worksheet 2 (a) (b)


(continued) Your Your working
Deductible IRA contributions IRA spouse’s IRA

5. Enter wages, salaries, and tips for each person,


from Form 1040A, line 7. 5.

6. Enter IRA contributions you made for 1991, but do


not enter more than $2,000 in either column. 6.
7. Enter the smallest of line 4, 5, or 6 here. This is
the most you can deduct. Enter on Form 1040A,
line 15a, the amount from line 7, column (a). Enter
on Form 1040A, line 15b, the amount, if any, from
line 7, column (b). (If the amount on line 6 is more
than the amount on line 7, go to line 8.) 7.
Nondeductible IRA contributions
8. Subtract line 7 from line 5 or line 6, whichever is
smaller. Enter the result. Enter on line 2 of your
Form 8606 the amount from line 8 that you choose
to make nondeductible. 8.
If married filing a joint return and contributions were made to your nonworking spouse’s
IRA, go to line 9.
Deductible IRA contributions for nonworking spouse

9. Compare the amount on line 5, column (a), to


$2,250 and enter the smaller amount. 9.
10. Add the amount on line 7 to the part of line 8,
column (a), that you choose to make
nondeductible. Enter the total. 10.
11. Subtract line 10 from line 9. If the result is zero or
less, stop here. You cannot make deductible or
nondeductible IRA contributions for your
nonworking spouse. 11.
12. Enter the smallest of: (a) IRA contributions made
for 1991 that are for your nonworking spouse; (b)
$2,000; or (c) the amount on line 11. 12.
13. Multiply line 3 above by 22.5% (.225). If the result
is not a multiple of $10, round it up to the next
multiple of $10. If the result is $200 or more, enter
the result. But if it is less than $200, enter $200. 13.

14. Enter the amount from line 7, column (a). 14.

15. Subtract line 14 from line 13. 15.

16. Compare the amounts on lines 12 and 15, and


enter the smaller amount. 16.
17. Compare the amounts on lines 4, 5, and 16. Enter the
smallest of the three amounts on line 17. This is the most
you can deduct. Also enter this amount on Form 1040A,
line 15b. If the amount on line 12 above is more than the
amount on line 17, go to line 18. 17.
Nondeductible IRA contributions for nonworking spouse
18. Subtract line 17 from line 12 and enter the result. Enter on
line 2 of your spouse’s Form 8606 the amount from line
18 that you choose to make nondeductible. 18.
Page 37

Step 6 Line 18a If you were age 65 or older or blind, check the appropriate boxes. If you were
married and claim an exemption for your spouse, and your spouse was age 65 or
Figure your older or blind, also check the appropriate boxes. Add the number of boxes
standard checked. Enter the total in the box provided on line 18a. You need to know this
deduction, total to use the Standard Deduction Chart for People Age 65 or Older or
exemption Blind on page 38.
amount, and
taxable Age. If you were age 65 or older on January 1, 1992, check the “65 or older” box
income— on your 1991 return.
Lines 17–22
Blindness. If you were completely blind as of December 31, 1991, attach a
statement to your return describing this condition. If you were partially blind,
you must attach a statement certified by your eye doctor that:
● You can’t see better than 20/200 in your better eye with glasses or contact
lenses, or

● Your field of vision is 20 degrees or less.

If your eye condition is not likely to improve beyond the conditions listed above,
attach a statement certified by your eye doctor to this effect. If you attached this
statement in a prior year, attach a note saying that you have already filed a
statement.

Line 18b Dependents. If your parent (or someone else) can claim you as a dependent on
his or her return (even if that person chose not to claim you), check the box on
line 18b. You must use the Standard Deduction Worksheet for Dependents
on page 38 to figure your standard deduction.

Line 18c If you are married filing a separate return, and your spouse itemizes deductions
on a separate return, check the box on line 18c. You CANNOT take the standard
deduction even if you were age 65 or older or blind (you completed line 18a).
Enter zero on line 19 and go to line 20. If you have any itemized deductions,
such as state and local income taxes, your Federal income tax will be less if you
itemize your deductions, but you must use Form 1040 to do so.

Line 19 Standard deduction. Find your correct standard deduction and enter it on line
19.
Most people can find their standard deduction by looking at line 19 of Form
1040A.
But if you checked any of the boxes on line 18a or 18b, use the chart or
worksheet on page 38 that applies to you to figure your standard deduction.
Also, if you checked the box on line 18c, you cannot take the standard
deduction even if you were age 65 or older or blind.
Page 38

Standard Standard Deduction Chart for People Age 65 or Older or Blind


Deduction If someone can claim you as a dependent, use the worksheet below, instead.
Chart for
People Age Enter the number from the box Caution: Do not use the number
65 or Older on line 18a of Form 1040A. © of exemptions from line 6e.
or Blind If your filing and the number in enter on Form
status is: the box above is: 1040A, line 19:
1 $4,250
Single
2 $5,100

%
Married filing a joint return 1 $6,350
or 2 $7,000
Qualifying widow(er) with 3 $7,650
dependent child 4 $8,300
1 $3,500
Married filing a 2 $4,150
separate return 3 $4,800
4 $5,450
1 $5,850
Head of household
2 $6,700

Standard Deduction Standard Deduction Worksheet for Dependents (keep for your records)
Worksheet for Use this worksheet ONLY if someone can claim you as a dependent.
Dependents

1. Enter the amount from Form 1040A, line 7. If none, enter -0-. 1.

550.00
2. Minimum amount. 2.

3. Compare the amounts on lines 1 and 2. Enter the larger of the


two amounts here. 3.
4. Enter on line 4 the amount shown below for your filing status.
● Single, enter $3,400
● Married filing a separate return, enter $2,850
● Married filing a joint return, or qualifying widow(er)
with dependent child, enter $5,700
● Head of household, enter $5,000 4.
5. Standard deduction
a. Compare the amounts on lines 3 and 4. Enter the smaller of
the two amounts here. If under 65 and not blind, stop here
and enter this amount on Form 1040A, line 19. Otherwise, go
to line 5b. 5a.
b. If 65 or older or blind, multiply $850 ($650 if married filing a
joint or separate return, or qualifying widow(er) with
dependent child) by the number on Form 1040A, line 18a.
Enter the result. 5b.

c. Add lines 5a and 5b. Enter the total here and on Form
1040A, line 19. 5c.

Line 22 Subtract line 21 from line 20. Your tax is figured on this amount.
Tax figured by the IRS. If you want, we will figure your tax for you. If you
have paid too much, we will send you a refund. If you did not pay enough, we’ll
send you a bill. We won’t charge you interest or a late payment penalty if you
pay within 30 days of the notice date or by the due date for filing your return,
whichever is later.
Note: If you are required to use Form 8615, Tax for Children Under Age 14 Who
Have Investment Income of More Than $1,100, or if you want any of your refund
applied to your 1992 estimated tax, we cannot figure your tax for you.
Page 39

To have us figure your tax for you, please do the following:


1. Fill in the parts of your return through line 22 that apply to you.

2. If you file a joint return, use the space to the left of line 22 to separately
show your own and your spouse’s taxable income.

3. Complete lines 24a, 24b, 26, and 28a through 28d if they apply to you. Read
the instructions below if you want us to figure your credit for the elderly or
the disabled, or the earned income credit.

4. Attach the first copy or Copy B of all your W-2 forms and any 1099-R form
that shows Federal income tax withheld.

5. Complete and attach any schedules or forms asked for on the lines you
completed.

6. Sign and date your return (both spouses must sign a joint return) and enter
your occupation(s).

7. Mail your return by April 15, 1992.

We will figure the following credits too:


Credit for the elderly or the disabled. If you can take this credit, attach
Schedule 3 to your return and write “CFE” in the space to the left of line 24b.
Check the box on Schedule 3 for your filing status and age, and fill in lines 11
and 13 of Part III if applicable. Also complete Part II if applicable.
Earned income credit (EIC). Read the instructions that begin on page 56 to
see if you can take this credit. If you can, enter “EIC” in the space to the left of
line 28c. Fill in Parts II and III of Schedule EIC and attach it to your Form
1040A. If you don’t have to file a return, but are filing only to take the earned
income credit, follow all of the above instructions.

Step 7 Line 23 Find your tax in the tax table on pages 44–49.
Figure your Form 8615. If this return is for a child who was under age 14 on January 1,
tax, credits, and 1992, and the child had more than $1,100 of investment income, such as taxable
payments— interest or dividends, Form 8615 must be used to figure the tax. But if neither of
Lines 23–28d the child’s parents was alive at the end of 1991, use the tax table to figure the
child’s tax.

Line 24a Child and dependent care credit. You may be able to take this credit if you
paid someone to care for your child or other qualifying person so that you (and
your spouse if you were married) could work or look for work.
The credit is allowed if you kept up a home that included a child under age 13
or your dependent or spouse who could not care for himself or herself. Use
Schedule 2 to figure the credit. To take the credit, you must show on Schedule 2
the name, address, and identifying number of the person or organization who
provided the care. You can use Form W-10 to get the correct information from
the care provider. For more details, including special rules for divorced or
separated parents, see the instructions for Schedule 2 that begin on page 51 and
Pub. 503.
Note: If someone cared for your child or disabled dependent in your home, both
you and the employee may have to pay a share of the social security and Medicare
tax on the employee’s wages. You may also have to pay Federal unemployment
tax. For more details, get Pub. 926.
Page 40

Line 24b Credit for the elderly or the disabled. You may be able to take this credit
and reduce your tax if, by the end of 1991, either of the following applied:
● You were age 65 or older, or

● You were under age 65, you retired on permanent and total disability, and
you had taxable disability income in 1991.

Income limits. Generally, you cannot take the credit if your income is equal to
or more than the dollar amount shown below that applies to you.

If you are: You generally cannot take the credit if:

Single, Head of household, or The amount on Form 1040A, line 17, is


Qualifying widow(er) $17,500 or more; or you received $5,000 or
more of nontaxable social security or other
nontaxable pensions

Married filing a joint return The amount on Form 1040A, line 17, is
and only one spouse is eligible $20,000 or more; or you received $5,000 or
for the credit more of nontaxable social security or other
nontaxable pensions

Married filing a joint return The amount on Form 1040A, line 17, is
and both spouses are eligible $25,000 or more; or you received $7,500 or
for the credit more of nontaxable social security or other
nontaxable pensions

Married filing a separate return The amount on Form 1040A, line 17, is
and you did not live with your $12,500 or more; or you received $3,750 or
spouse all year more of nontaxable social security or other
nontaxable pensions

For more details, see the separate instructions for Schedule 3 and Pub. 524. If
you want the IRS to figure the credit for you, see the instructions for line 22.

Line 26 Advance earned income credit (AEIC) payments. If you received AEIC
payments, enter them on line 26. These payments should be shown in Box 8 of
your W-2 form(s).

Line 28a Federal income tax withheld. Add the amounts shown as Federal income tax
withheld on your Form(s) W-2 and any Forms 1099-R. Enter the total on line
28a. The amount of Federal income tax withheld should be shown in Box 9 of
Form W-2 and Box 4 of Form 1099-R. If line 28a includes amounts withheld as
shown on Form 1099-R, check the box on line 28a. Be sure to attach the Form
1099-R.
Backup withholding. If you received a 1991 Form 1099 showing income tax
withheld (“backup withholding”) on dividends or interest income, check the box
and include the amount withheld in the total on line 28a.

Line 28b 1991 estimated tax payments. Enter any payments you made on your
estimated Federal income tax (Form 1040-ES) for 1991. Include any
overpayment from your 1990 return that you applied to your 1991 estimated tax.
Page 41

If you and your spouse paid joint estimated tax but are now filing separate
income tax returns, either of you can claim all of the amount paid. Or you can
each claim part of it. Get Pub. 505 for more details on how to divide your
payments. Please be sure to show both social security numbers in the space
provided on the separate returns. If you or your spouse paid separate estimated
tax, but you are now filing a joint income tax return, add the amounts you each
paid. Follow these instructions even if your spouse died during 1991.
Divorced taxpayers. If you were divorced during 1991 and you made joint
estimated tax payments with your former spouse, please enter your former
spouse’s social security number in the space provided on the front of Form
1040A. If you were divorced and remarried in 1991, enter your present spouse’s
social security number in the space provided on the front of Form 1040A. Also,
in the margin to the left of line 28b, write your former spouse’s social security
number, followed by “DIV.”
Name change. If you changed your name because of marriage, divorce, etc., and
you made estimated tax payments using your former name, attach a statement
to the front of Form 1040A explaining all the payments you and your spouse
made in 1991, the service center where you made the payments, and the name(s)
and social security number(s) under which you made the payments.

Line 28c Earned income credit (EIC). If the amount on line 16 is less than $21,250
and a child lived with you, you may be able to take this credit. Read the
instructions for Schedule EIC that begin on page 56 to see if you can take this
credit. If you can, use Schedule EIC to figure the credit. If you want the IRS to
figure the credit for you, see the instructions for Schedule EIC. You may be able
to get advance earned income credit payments in 1992 by filing a Form W-5 with
your employer.

Line 28d Add lines 28a, 28b, and 28c. Enter the total on line 28d. Also include in the total
on line 28d any of the following that applies.
Amount paid with extensions of time to file. If you filed Form 4868 to get
an automatic extension of time to file Form 1040A, include in the total on line
28d the amount you paid with that form. In the space to the left of line 28d,
write “Form 4868” and show the amount paid. Also include any amount paid
with Form 2688 if you filed for an additional extension.
Excess social security taxes withheld. If you had more than one employer for
1991 and your total wages were over $53,400, your employers may have
withheld too much social security tax. If so, you can include the excess amount
in the total on line 28d. Use the worksheet on page 42 to figure the excess
amount. If any employer withheld more than $3,310.80 of social security tax, you
must ask that employer to refund the excess to you. You cannot claim it on your
return.
Excess railroad retirement (RRTA) taxes withheld. If you had more than
one railroad employer for 1991 and your total compensation was over $53,400,
your employers may have withheld too much tier 1 tax. If your total
compensation was over $39,600, your employers may have withheld too much
tier 2 tax. Get Pub. 505 to figure any excess amount to include on line 28d. Do
not use the worksheet on page 42.
If any employer withheld more than $3,310.80 of tier 1 RRTA tax or more than
$1,940.40 of tier 2 tax, you must ask your employer to refund the excess to you.
You cannot claim it on your return.
Page 42

Excess Social
Security Taxes Excess Social Security Taxes Worksheet (keep for your records)
Worksheet
If you are filing a joint return, figure excess social security tax withholding
separately for each spouse. Do NOT combine amounts of both husband and wife.
Caution: Do not use this worksheet if any RRTA tax was withheld from your
pay. Instead, get Pub. 505 to figure the excess amount.
1. Add your social security tax withheld, but not more than
$3,310.80 for each employer. (This tax should be shown in
Box 11 of your W-2 forms.) Enter the total. 1.

3,310.80
2. Social security tax limit – 2.
3. Subtract line 2 from line 1 and enter the result here. Also
include this amount in the total on Form 1040A, line 28d.
Write “Excess SST” and show the amount in the space to
the left of line 28d. = 3.

Step 8 Line 29 Amount overpaid. If too much tax was withheld, line 28d will be larger than
line 27. Subtract line 27 from line 28d and enter the result on line 29. If line 29
Figure your is less than $1, we will send the refund only if you request it when you file your
refund or return. If the amount you overpaid is large, you may be able to decrease the
amount you amount of income tax to be withheld from your pay. See Income tax
owe— withholding and estimated tax payments for 1992 on page 66.
Lines 29–33
Injured spouse claim. If you file a joint return and your spouse has not paid
certain obligations (for example, child and spousal support payments and certain
Federal debts, such as student loans), all or part of the overpayment on line 29
may be used to pay the past due amount. But your part of the overpayment may
be refunded to you if all three of the following apply:
1. You are not obligated to pay the past due amount.
2. You received and reported income (such as wages, taxable interest, etc.) on
the joint return.
3. You made and reported payments (such as Federal income tax withheld from
your wages or estimated tax payments) on the joint return.
If all three of the above apply to you and you want your part of the amount on
line 29 to be refunded to you, complete Form 8379 and attach it to Form 1040A
when you file your return. Write “Injured spouse” in the upper left corner of
Form 1040A.
Note: If you are filing an injured spouse claim to receive your part of a joint
overpayment for a return you have already filed, use only Form 8379 to obtain
your refund. Do not attach it to Form 1040A.

Line 31 Amount applied to 1992 estimated tax. Subtract line 30 from line 29. Enter
the result on line 31. This is the amount that will be applied to your estimated
tax for 1992. We will apply this amount to your account unless you request us to
apply it to your spouse’s account. The request should include your spouse’s social
security number.

Line 32 Amount you owe. If not enough tax was withheld or not enough estimated tax
was paid, line 27 will be larger than line 28d. Subtract line 28d from line 27 and
enter the result on line 32. This is the amount you still owe the IRS. Attach your
check or money order for the full amount when you file. If line 32 is less than
$1, you do not have to pay it.
Page 43

Do not include any estimated tax payment in your check or money order. Mail
any estimated tax payment in a separate envelope from the one you use to pay
the tax due on Form 1040A. If you owe tax for 1991, you may need to increase
the amount of income tax withheld from your pay or make estimated tax
payments for 1992. See Income tax withholding and estimated tax
payments for 1992 on page 66.

Line 33 Estimated tax penalty. If line 32 is $500 or more and more than 10% of the
tax shown on your return, or if you underpaid your 1991 estimated tax liability
for any payment period, you may owe a penalty. Get Form 2210 to see if you owe
a penalty and to figure the amount. If you want, the IRS will figure the penalty
for you and send you a bill. But see Lowering your penalty below.
How to avoid the penalty. You will not owe the penalty or have to complete
Form 2210 if either of the following applies:
● You had no tax liability for 1990, you were a U.S. citizen or resident for all of
1990, AND your 1990 tax return was for a tax year of 12 full months, or

● The total of lines 28a and 28b on your 1991 return is at least as much as
your 1990 tax liability, AND your 1990 tax return was for a tax year of 12
full months. Your estimated tax payments for 1991 must have been made on
time and for the required amount.

Figuring the penalty. If you cannot avoid the penalty and you choose to figure
it yourself on Form 2210, enter the penalty amount on Form 1040A, line 33. Do
not attach Form 2210 to your return. Add the penalty amount to any tax due
and enter the total on line 32. If you are due a refund, subtract the penalty
amount from the overpayment you show on line 29.
If you leave line 33 blank, the IRS will figure the penalty and send you a bill.
We will not begin to charge you interest on the penalty until 10 days after the
notice date.
Lowering your penalty. If any of the conditions below applies to you, you may
be able to lower the amount of your penalty. But you must complete and attach
Form 2210 to your return to do so.
A. You claim a waiver.

B. Your income varied during the year and you use the annualized income
installment method to figure your required payments.

C. You had Federal income tax withheld from your wages and you treat it as
being paid when it was actually withheld (instead of in four equal amounts).

For more details, see Form 2210 and its instructions.

Step 9 Form 1040A is not considered a valid return unless you sign it. If you are filing
a joint return, your spouse must also sign. Be sure to date your return and enter
Sign your return your occupation(s).
Child’s return. If your child cannot sign the return, sign your child’s name in
the space provided. Then add “By (your signature), parent for minor child.”
Paid preparers must sign your return. Generally, anyone you pay to prepare
your return must sign it. A preparer who must sign your return must sign it by
hand in the space provided (signature stamps or labels cannot be used) and give
you a copy of the return for your records. Someone who prepares your return for
you but does not charge you should not sign your return.
Page 44
At But Single Married Married Head
Section 4—1991 Tax Table least less
than
filing
jointly
filing
sepa-
of a
house-
For persons with taxable incomes of less than $50,000 * rately hold

Example: Mr. and Mrs. Green are filing a joint return. Their taxable Your tax is—
income on line 22 of Form 1040A is $23,250. First, they find the 23,200 23,250 3,858 3,484 4,293 3,484
© 23,250 23,300 3,872 3,491 4,307 3,491
$23,250–23,300 income line. Next, they find the column for married 23,300 23,350 3,886 3,499 4,321 3,499
filing jointly and read down the column. The amount shown where the 23,350 23,400 3,900 3,506 4,335 3,506
income line and filing status column meet is $3,491. This is the tax
amount they must enter on line 23 of Form 1040A.
If Form 1040A, If Form 1040A, If Form 1040A,
And you are— And you are— And you are—
line 22, is— line 22, is— line 22, is—

At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of a least less filing filing of a least less filing filing of a
than jointly sepa- house- than jointly sepa- house- than jointly sepa- house-
* rately hold * rately hold * rately hold
Your tax is— Your tax is— Your tax is—
$0 $5 $0 $0 $0 $0 1,300 1,325 197 197 197 197 2,700 2,725 407 407 407 407
5 15 2 2 2 2 1,325 1,350 201 201 201 201 2,725 2,750 411 411 411 411
1,350 1,375 204 204 204 204 2,750 2,775 414 414 414 414
15 25 3 3 3 3 1,375 1,400 208 208 208 208 2,775 2,800 418 418 418 418
25 50 6 6 6 6
50 75 9 9 9 9 1,400 1,425 212 212 212 212 2,800 2,825 422 422 422 422
75 100 13 13 13 13 1,425 1,450 216 216 216 216 2,825 2,850 426 426 426 426
1,450 1,475 219 219 219 219 2,850 2,875 429 429 429 429
100 125 17 17 17 17 1,475 1,500 223 223 223 223 2,875 2,900 433 433 433 433
125 150 21 21 21 21
150 175 24 24 24 24 1,500 1,525 227 227 227 227 2,900 2,925 437 437 437 437
175 200 28 28 28 28 1,525 1,550 231 231 231 231 2,925 2,950 441 441 441 441
1,550 1,575 234 234 234 234 2,950 2,975 444 444 444 444
200 225 32 32 32 32 1,575 1,600 238 238 238 238 2,975 3,000 448 448 448 448
225 250 36 36 36 36
250 275 39 39 39 39 1,600 1,625 242 242 242 242
275 300 43 43 43 43 1,625 1,650 246 246 246 246 3,000
1,650 1,675 249 249 249 249 3,000 3,050 454 454 454 454
300 325 47 47 47 47 1,675 1,700 253 253 253 253 3,050 3,100 461 461 461 461
325 350 51 51 51 51
1,700 1,725 257 257 257 257 3,100 3,150 469 469 469 469
350 375 54 54 54 54
1,725 1,750 261 261 261 261 3,150 3,200 476 476 476 476
375 400 58 58 58 58
1,750 1,775 264 264 264 264 3,200 3,250 484 484 484 484
400 425 62 62 62 62 1,775 1,800 268 268 268 268
3,250 3,300 491 491 491 491
425 450 66 66 66 66 1,800 1,825 272 272 272 272 3,300 3,350 499 499 499 499
450 475 69 69 69 69 1,825 1,850 276 276 276 276 3,350 3,400 506 506 506 506
475 500 73 73 73 73 1,850 1,875 279 279 279 279
3,400 3,450 514 514 514 514
500 525 77 77 77 77 1,875 1,900 283 283 283 283
3,450 3,500 521 521 521 521
525 550 81 81 81 81 1,900 1,925 287 287 287 287 3,500 3,550 529 529 529 529
550 575 84 84 84 84 1,925 1,950 291 291 291 291 3,550 3,600 536 536 536 536
575 600 88 88 88 88 1,950 1,975 294 294 294 294
3,600 3,650 544 544 544 544
600 625 92 92 92 92 1,975 2,000 298 298 298 298
3,650 3,700 551 551 551 551
625 650 96 96 96 96 3,700 3,750 559 559 559 559
650 675 99 99 99 99 2,000
3,750 3,800 566 566 566 566
675 700 103 103 103 103 2,000 2,025 302 302 302 302
2,025 2,050 306 306 306 306 3,800 3,850 574 574 574 574
700 725 107 107 107 107 3,850 3,900 581 581 581 581
725 750 111 111 111 111 2,050 2,075 309 309 309 309
2,075 2,100 313 313 313 313 3,900 3,950 589 589 589 589
750 775 114 114 114 114 3,950 4,000 596 596 596 596
775 800 118 118 118 118 2,100 2,125 317 317 317 317
800 825 122 122 122 122
2,125 2,150 321 321 321 321 4,000
2,150 2,175 324 324 324 324
825 850 126 126 126 126 4,000 4,050 604 604 604 604
850 875 129 129 129 129 2,175 2,200 328 328 328 328
4,050 4,100 611 611 611 611
875 900 133 133 133 133 2,200 2,225 332 332 332 332 4,100 4,150 619 619 619 619
2,225 2,250 336 336 336 336 4,150 4,200 626 626 626 626
900 925 137 137 137 137
2,250 2,275 339 339 339 339
925 950 141 141 141 141 4,200 4,250 634 634 634 634
2,275 2,300 343 343 343 343
950 975 144 144 144 144 4,250 4,300 641 641 641 641
975 1,000 148 148 148 148 2,300 2,325 347 347 347 347 4,300 4,350 649 649 649 649
2,325 2,350 351 351 351 351 4,350 4,400 656 656 656 656
1,000 2,350 2,375 354 354 354 354
4,400 4,450 664 664 664 664
2,375 2,400 358 358 358 358
1,000 1,025 152 152 152 152 4,450 4,500 671 671 671 671
2,400 2,425 362 362 362 362 4,500 4,550 679 679 679 679
1,025 1,050 156 156 156 156 2,425 2,450 366 366 366 366
1,050 1,075 159 159 159 159 4,550 4,600 686 686 686 686
2,450 2,475 369 369 369 369
1,075 1,100 163 163 163 163 2,475 2,500 373 373 373 373 4,600 4,650 694 694 694 694
1,100 1,125 167 167 167 167 4,650 4,700 701 701 701 701
2,500 2,525 377 377 377 377 4,700 4,750 709 709 709 709
1,125 1,150 171 171 171 171 2,525 2,550 381 381 381 381
1,150 1,175 174 174 174 174 4,750 4,800 716 716 716 716
2,550 2,575 384 384 384 384
1,175 1,200 178 178 178 178 2,575 2,600 388 388 388 388 4,800 4,850 724 724 724 724
1,200 1,225 182 182 182 182 4,850 4,900 731 731 731 731
2,600 2,625 392 392 392 392 4,900 4,950 739 739 739 739
1,225 1,250 186 186 186 186 2,625 2,650 396 396 396 396
1,250 1,275 189 189 189 189 4,950 5,000 746 746 746 746
2,650 2,675 399 399 399 399
1,275 1,300 193 193 193 193 2,675 2,700 403 403 403 403 Continued on next page
* This column must also be used by a qualifying widow(er).
Page 45
1991 Tax Table—Continued
If Form 1040A, If Form 1040A, If Form 1040A,
And you are— And you are— And you are—
line 22, is— line 22, is— line 22, is—

At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of a least less filing filing of a least less filing filing of a
than jointly sepa- house- than jointly sepa- house- than jointly sepa- house-
* rately hold * rately hold * rately hold
Your tax is— Your tax is— Your tax is—
5,000 8,000 11,000
5,000 5,050 754 754 754 754 8,000 8,050 1,204 1,204 1,204 1,204 11,000 11,050 1,654 1,654 1,654 1,654
5,050 5,100 761 761 761 761 8,050 8,100 1,211 1,211 1,211 1,211 11,050 11,100 1,661 1,661 1,661 1,661
5,100 5,150 769 769 769 769 8,100 8,150 1,219 1,219 1,219 1,219 11,100 11,150 1,669 1,669 1,669 1,669
5,150 5,200 776 776 776 776 8,150 8,200 1,226 1,226 1,226 1,226 11,150 11,200 1,676 1,676 1,676 1,676
5,200 5,250 784 784 784 784 8,200 8,250 1,234 1,234 1,234 1,234 11,200 11,250 1,684 1,684 1,684 1,684
5,250 5,300 791 791 791 791 8,250 8,300 1,241 1,241 1,241 1,241 11,250 11,300 1,691 1,691 1,691 1,691
5,300 5,350 799 799 799 799 8,300 8,350 1,249 1,249 1,249 1,249 11,300 11,350 1,699 1,699 1,699 1,699
5,350 5,400 806 806 806 806 8,350 8,400 1,256 1,256 1,256 1,256 11,350 11,400 1,706 1,706 1,706 1,706
5,400 5,450 814 814 814 814 8,400 8,450 1,264 1,264 1,264 1,264 11,400 11,450 1,714 1,714 1,714 1,714
5,450 5,500 821 821 821 821 8,450 8,500 1,271 1,271 1,271 1,271 11,450 11,500 1,721 1,721 1,721 1,721
5,500 5,550 829 829 829 829 8,500 8,550 1,279 1,279 1,279 1,279 11,500 11,550 1,729 1,729 1,729 1,729
5,550 5,600 836 836 836 836 8,550 8,600 1,286 1,286 1,286 1,286 11,550 11,600 1,736 1,736 1,736 1,736
5,600 5,650 844 844 844 844 8,600 8,650 1,294 1,294 1,294 1,294 11,600 11,650 1,744 1,744 1,744 1,744
5,650 5,700 851 851 851 851 8,650 8,700 1,301 1,301 1,301 1,301 11,650 11,700 1,751 1,751 1,751 1,751
5,700 5,750 859 859 859 859 8,700 8,750 1,309 1,309 1,309 1,309 11,700 11,750 1,759 1,759 1,759 1,759
5,750 5,800 866 866 866 866 8,750 8,800 1,316 1,316 1,316 1,316 11,750 11,800 1,766 1,766 1,766 1,766
5,800 5,850 874 874 874 874 8,800 8,850 1,324 1,324 1,324 1,324 11,800 11,850 1,774 1,774 1,774 1,774
5,850 5,900 881 881 881 881 8,850 8,900 1,331 1,331 1,331 1,331 11,850 11,900 1,781 1,781 1,781 1,781
5,900 5,950 889 889 889 889 8,900 8,950 1,339 1,339 1,339 1,339 11,900 11,950 1,789 1,789 1,789 1,789
5,950 6,000 896 896 896 896 8,950 9,000 1,346 1,346 1,346 1,346 11,950 12,000 1,796 1,796 1,796 1,796

6,000 9,000 12,000


6,000 6,050 904 904 904 904 9,000 9,050 1,354 1,354 1,354 1,354 12,000 12,050 1,804 1,804 1,804 1,804
6,050 6,100 911 911 911 911 9,050 9,100 1,361 1,361 1,361 1,361 12,050 12,100 1,811 1,811 1,811 1,811
6,100 6,150 919 919 919 919 9,100 9,150 1,369 1,369 1,369 1,369 12,100 12,150 1,819 1,819 1,819 1,819
6,150 6,200 926 926 926 926 9,150 9,200 1,376 1,376 1,376 1,376 12,150 12,200 1,826 1,826 1,826 1,826
6,200 6,250 934 934 934 934 9,200 9,250 1,384 1,384 1,384 1,384 12,200 12,250 1,834 1,834 1,834 1,834
6,250 6,300 941 941 941 941 9,250 9,300 1,391 1,391 1,391 1,391 12,250 12,300 1,841 1,841 1,841 1,841
6,300 6,350 949 949 949 949 9,300 9,350 1,399 1,399 1,399 1,399 12,300 12,350 1,849 1,849 1,849 1,849
6,350 6,400 956 956 956 956 9,350 9,400 1,406 1,406 1,406 1,406 12,350 12,400 1,856 1,856 1,856 1,856
6,400 6,450 964 964 964 964 9,400 9,450 1,414 1,414 1,414 1,414 12,400 12,450 1,864 1,864 1,864 1,864
6,450 6,500 971 971 971 971 9,450 9,500 1,421 1,421 1,421 1,421 12,450 12,500 1,871 1,871 1,871 1,871
6,500 6,550 979 979 979 979 9,500 9,550 1,429 1,429 1,429 1,429 12,500 12,550 1,879 1,879 1,879 1,879
6,550 6,600 986 986 986 986 9,550 9,600 1,436 1,436 1,436 1,436 12,550 12,600 1,886 1,886 1,886 1,886
6,600 6,650 994 994 994 994 9,600 9,650 1,444 1,444 1,444 1,444 12,600 12,650 1,894 1,894 1,894 1,894
6,650 6,700 1,001 1,001 1,001 1,001 9,650 9,700 1,451 1,451 1,451 1,451 12,650 12,700 1,901 1,901 1,901 1,901
6,700 6,750 1,009 1,009 1,009 1,009 9,700 9,750 1,459 1,459 1,459 1,459 12,700 12,750 1,909 1,909 1,909 1,909
6,750 6,800 1,016 1,016 1,016 1,016 9,750 9,800 1,466 1,466 1,466 1,466 12,750 12,800 1,916 1,916 1,916 1,916
6,800 6,850 1,024 1,024 1,024 1,024 9,800 9,850 1,474 1,474 1,474 1,474 12,800 12,850 1,924 1,924 1,924 1,924
6,850 6,900 1,031 1,031 1,031 1,031 9,850 9,900 1,481 1,481 1,481 1,481 12,850 12,900 1,931 1,931 1,931 1,931
6,900 6,950 1,039 1,039 1,039 1,039 9,900 9,950 1,489 1,489 1,489 1,489 12,900 12,950 1,939 1,939 1,939 1,939
6,950 7,000 1,046 1,046 1,046 1,046 9,950 10,000 1,496 1,496 1,496 1,496 12,950 13,000 1,946 1,946 1,946 1,946

7,000 10,000 13,000


7,000 7,050 1,054 1,054 1,054 1,054 10,000 10,050 1,504 1,504 1,504 1,504 13,000 13,050 1,954 1,954 1,954 1,954
7,050 7,100 1,061 1,061 1,061 1,061 10,050 10,100 1,511 1,511 1,511 1,511 13,050 13,100 1,961 1,961 1,961 1,961
7,100 7,150 1,069 1,069 1,069 1,069 10,100 10,150 1,519 1,519 1,519 1,519 13,100 13,150 1,969 1,969 1,969 1,969
7,150 7,200 1,076 1,076 1,076 1,076 10,150 10,200 1,526 1,526 1,526 1,526 13,150 13,200 1,976 1,976 1,976 1,976
7,200 7,250 1,084 1,084 1,084 1,084 10,200 10,250 1,534 1,534 1,534 1,534 13,200 13,250 1,984 1,984 1,984 1,984
7,250 7,300 1,091 1,091 1,091 1,091 10,250 10,300 1,541 1,541 1,541 1,541 13,250 13,300 1,991 1,991 1,991 1,991
7,300 7,350 1,099 1,099 1,099 1,099 10,300 10,350 1,549 1,549 1,549 1,549 13,300 13,350 1,999 1,999 1,999 1,999
7,350 7,400 1,106 1,106 1,106 1,106 10,350 10,400 1,556 1,556 1,556 1,556 13,350 13,400 2,006 2,006 2,006 2,006
7,400 7,450 1,114 1,114 1,114 1,114 10,400 10,450 1,564 1,564 1,564 1,564 13,400 13,450 2,014 2,014 2,014 2,014
7,450 7,500 1,121 1,121 1,121 1,121 10,450 10,500 1,571 1,571 1,571 1,571 13,450 13,500 2,021 2,021 2,021 2,021
7,500 7,550 1,129 1,129 1,129 1,129 10,500 10,550 1,579 1,579 1,579 1,579 13,500 13,550 2,029 2,029 2,029 2,029
7,550 7,600 1,136 1,136 1,136 1,136 10,550 10,600 1,586 1,586 1,586 1,586 13,550 13,600 2,036 2,036 2,036 2,036
7,600 7,650 1,144 1,144 1,144 1,144 10,600 10,650 1,594 1,594 1,594 1,594 13,600 13,650 2,044 2,044 2,044 2,044
7,650 7,700 1,151 1,151 1,151 1,151 10,650 10,700 1,601 1,601 1,601 1,601 13,650 13,700 2,051 2,051 2,051 2,051
7,700 7,750 1,159 1,159 1,159 1,159 10,700 10,750 1,609 1,609 1,609 1,609 13,700 13,750 2,059 2,059 2,059 2,059
7,750 7,800 1,166 1,166 1,166 1,166 10,750 10,800 1,616 1,616 1,616 1,616 13,750 13,800 2,066 2,066 2,066 2,066
7,800 7,850 1,174 1,174 1,174 1,174 10,800 10,850 1,624 1,624 1,624 1,624 13,800 13,850 2,074 2,074 2,074 2,074
7,850 7,900 1,181 1,181 1,181 1,181 10,850 10,900 1,631 1,631 1,631 1,631 13,850 13,900 2,081 2,081 2,081 2,081
7,900 7,950 1,189 1,189 1,189 1,189 10,900 10,950 1,639 1,639 1,639 1,639 13,900 13,950 2,089 2,089 2,089 2,089
7,950 8,000 1,196 1,196 1,196 1,196 10,950 11,000 1,646 1,646 1,646 1,646 13,950 14,000 2,096 2,096 2,096 2,096

* This column must also be used by a qualifying widow(er). Continued on next page
Page 46
1991 Tax Table—Continued
If Form 1040A, If Form 1040A, If Form 1040A,
And you are— And you are— And you are—
line 22, is— line 22, is— line 22, is—

At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of a least less filing filing of a least less filing filing of a
than jointly sepa- house- than jointly sepa- house- than jointly sepa- house-
* rately hold * rately hold * rately hold
Your tax is— Your tax is— Your tax is—
14,000 17,000 20,000
14,000 14,050 2,104 2,104 2,104 2,104 17,000 17,050 2,554 2,554 2,557 2,554 20,000 20,050 3,004 3,004 3,397 3,004
14,050 14,100 2,111 2,111 2,111 2,111 17,050 17,100 2,561 2,561 2,571 2,561 20,050 20,100 3,011 3,011 3,411 3,011
14,100 14,150 2,119 2,119 2,119 2,119 17,100 17,150 2,569 2,569 2,585 2,569 20,100 20,150 3,019 3,019 3,425 3,019
14,150 14,200 2,126 2,126 2,126 2,126 17,150 17,200 2,576 2,576 2,599 2,576 20,150 20,200 3,026 3,026 3,439 3,026
14,200 14,250 2,134 2,134 2,134 2,134 17,200 17,250 2,584 2,584 2,613 2,584 20,200 20,250 3,034 3,034 3,453 3,034
14,250 14,300 2,141 2,141 2,141 2,141 17,250 17,300 2,591 2,591 2,627 2,591 20,250 20,300 3,041 3,041 3,467 3,041
14,300 14,350 2,149 2,149 2,149 2,149 17,300 17,350 2,599 2,599 2,641 2,599 20,300 20,350 3,049 3,049 3,481 3,049
14,350 14,400 2,156 2,156 2,156 2,156 17,350 17,400 2,606 2,606 2,655 2,606 20,350 20,400 3,060 3,056 3,495 3,056
14,400 14,450 2,164 2,164 2,164 2,164 17,400 17,450 2,614 2,614 2,669 2,614 20,400 20,450 3,074 3,064 3,509 3,064
14,450 14,500 2,171 2,171 2,171 2,171 17,450 17,500 2,621 2,621 2,683 2,621 20,450 20,500 3,088 3,071 3,523 3,071
14,500 14,550 2,179 2,179 2,179 2,179 17,500 17,550 2,629 2,629 2,697 2,629 20,500 20,550 3,102 3,079 3,537 3,079
14,550 14,600 2,186 2,186 2,186 2,186 17,550 17,600 2,636 2,636 2,711 2,636 20,550 20,600 3,116 3,086 3,551 3,086
14,600 14,650 2,194 2,194 2,194 2,194 17,600 17,650 2,644 2,644 2,725 2,644 20,600 20,650 3,130 3,094 3,565 3,094
14,650 14,700 2,201 2,201 2,201 2,201 17,650 17,700 2,651 2,651 2,739 2,651 20,650 20,700 3,144 3,101 3,579 3,101
14,700 14,750 2,209 2,209 2,209 2,209 17,700 17,750 2,659 2,659 2,753 2,659 20,700 20,750 3,158 3,109 3,593 3,109
14,750 14,800 2,216 2,216 2,216 2,216 17,750 17,800 2,666 2,666 2,767 2,666 20,750 20,800 3,172 3,116 3,607 3,116
14,800 14,850 2,224 2,224 2,224 2,224 17,800 17,850 2,674 2,674 2,781 2,674 20,800 20,850 3,186 3,124 3,621 3,124
14,850 14,900 2,231 2,231 2,231 2,231 17,850 17,900 2,681 2,681 2,795 2,681 20,850 20,900 3,200 3,131 3,635 3,131
14,900 14,950 2,239 2,239 2,239 2,239 17,900 17,950 2,689 2,689 2,809 2,689 20,900 20,950 3,214 3,139 3,649 3,139
14,950 15,000 2,246 2,246 2,246 2,246 17,950 18,000 2,696 2,696 2,823 2,696 20,950 21,000 3,228 3,146 3,663 3,146

15,000 18,000 21,000


15,000 15,050 2,254 2,254 2,254 2,254 18,000 18,050 2,704 2,704 2,837 2,704 21,000 21,050 3,242 3,154 3,677 3,154
15,050 15,100 2,261 2,261 2,261 2,261 18,050 18,100 2,711 2,711 2,851 2,711 21,050 21,100 3,256 3,161 3,691 3,161
15,100 15,150 2,269 2,269 2,269 2,269 18,100 18,150 2,719 2,719 2,865 2,719 21,100 21,150 3,270 3,169 3,705 3,169
15,150 15,200 2,276 2,276 2,276 2,276 18,150 18,200 2,726 2,726 2,879 2,726 21,150 21,200 3,284 3,176 3,719 3,176
15,200 15,250 2,284 2,284 2,284 2,284 18,200 18,250 2,734 2,734 2,893 2,734 21,200 21,250 3,298 3,184 3,733 3,184
15,250 15,300 2,291 2,291 2,291 2,291 18,250 18,300 2,741 2,741 2,907 2,741 21,250 21,300 3,312 3,191 3,747 3,191
15,300 15,350 2,299 2,299 2,299 2,299 18,300 18,350 2,749 2,749 2,921 2,749 21,300 21,350 3,326 3,199 3,761 3,199
15,350 15,400 2,306 2,306 2,306 2,306 18,350 18,400 2,756 2,756 2,935 2,756 21,350 21,400 3,340 3,206 3,775 3,206
15,400 15,450 2,314 2,314 2,314 2,314 18,400 18,450 2,764 2,764 2,949 2,764 21,400 21,450 3,354 3,214 3,789 3,214
15,450 15,500 2,321 2,321 2,321 2,321 18,450 18,500 2,771 2,771 2,963 2,771 21,450 21,500 3,368 3,221 3,803 3,221
15,500 15,550 2,329 2,329 2,329 2,329 18,500 18,550 2,779 2,779 2,977 2,779 21,500 21,550 3,382 3,229 3,817 3,229
15,550 15,600 2,336 2,336 2,336 2,336 18,550 18,600 2,786 2,786 2,991 2,786 21,550 21,600 3,396 3,236 3,831 3,236
15,600 15,650 2,344 2,344 2,344 2,344 18,600 18,650 2,794 2,794 3,005 2,794 21,600 21,650 3,410 3,244 3,845 3,244
15,650 15,700 2,351 2,351 2,351 2,351 18,650 18,700 2,801 2,801 3,019 2,801 21,650 21,700 3,424 3,251 3,859 3,251
15,700 15,750 2,359 2,359 2,359 2,359 18,700 18,750 2,809 2,809 3,033 2,809 21,700 21,750 3,438 3,259 3,873 3,259
15,750 15,800 2,366 2,366 2,366 2,366 18,750 18,800 2,816 2,816 3,047 2,816 21,750 21,800 3,452 3,266 3,887 3,266
15,800 15,850 2,374 2,374 2,374 2,374 18,800 18,850 2,824 2,824 3,061 2,824 21,800 21,850 3,466 3,274 3,901 3,274
15,850 15,900 2,381 2,381 2,381 2,381 18,850 18,900 2,831 2,831 3,075 2,831 21,850 21,900 3,480 3,281 3,915 3,281
15,900 15,950 2,389 2,389 2,389 2,389 18,900 18,950 2,839 2,839 3,089 2,839 21,900 21,950 3,494 3,289 3,929 3,289
15,950 16,000 2,396 2,396 2,396 2,396 18,950 19,000 2,846 2,846 3,103 2,846 21,950 22,000 3,508 3,296 3,943 3,296
16,000 19,000 22,000
16,000 16,050 2,404 2,404 2,404 2,404 19,000 19,050 2,854 2,854 3,117 2,854 22,000 22,050 3,522 3,304 3,957 3,304
16,050 16,100 2,411 2,411 2,411 2,411 19,050 19,100 2,861 2,861 3,131 2,861 22,050 22,100 3,536 3,311 3,971 3,311
16,100 16,150 2,419 2,419 2,419 2,419 19,100 19,150 2,869 2,869 3,145 2,869 22,100 22,150 3,550 3,319 3,985 3,319
16,150 16,200 2,426 2,426 2,426 2,426 19,150 19,200 2,876 2,876 3,159 2,876 22,150 22,200 3,564 3,326 3,999 3,326
16,200 16,250 2,434 2,434 2,434 2,434 19,200 19,250 2,884 2,884 3,173 2,884 22,200 22,250 3,578 3,334 4,013 3,334
16,250 16,300 2,441 2,441 2,441 2,441 19,250 19,300 2,891 2,891 3,187 2,891 22,250 22,300 3,592 3,341 4,027 3,341
16,300 16,350 2,449 2,449 2,449 2,449 19,300 19,350 2,899 2,899 3,201 2,899 22,300 22,350 3,606 3,349 4,041 3,349
16,350 16,400 2,456 2,456 2,456 2,456 19,350 19,400 2,906 2,906 3,215 2,906 22,350 22,400 3,620 3,356 4,055 3,356
16,400 16,450 2,464 2,464 2,464 2,464 19,400 19,450 2,914 2,914 3,229 2,914 22,400 22,450 3,634 3,364 4,069 3,364
16,450 16,500 2,471 2,471 2,471 2,471 19,450 19,500 2,921 2,921 3,243 2,921 22,450 22,500 3,648 3,371 4,083 3,371
16,500 16,550 2,479 2,479 2,479 2,479 19,500 19,550 2,929 2,929 3,257 2,929 22,500 22,550 3,662 3,379 4,097 3,379
16,550 16,600 2,486 2,486 2,486 2,486 19,550 19,600 2,936 2,936 3,271 2,936 22,550 22,600 3,676 3,386 4,111 3,386
16,600 16,650 2,494 2,494 2,494 2,494 19,600 19,650 2,944 2,944 3,285 2,944 22,600 22,650 3,690 3,394 4,125 3,394
16,650 16,700 2,501 2,501 2,501 2,501 19,650 19,700 2,951 2,951 3,299 2,951 22,650 22,700 3,704 3,401 4,139 3,401
16,700 16,750 2,509 2,509 2,509 2,509 19,700 19,750 2,959 2,959 3,313 2,959 22,700 22,750 3,718 3,409 4,153 3,409
16,750 16,800 2,516 2,516 2,516 2,516 19,750 19,800 2,966 2,966 3,327 2,966 22,750 22,800 3,732 3,416 4,167 3,416
16,800 16,850 2,524 2,524 2,524 2,524 19,800 19,850 2,974 2,974 3,341 2,974 22,800 22,850 3,746 3,424 4,181 3,424
16,850 16,900 2,531 2,531 2,531 2,531 19,850 19,900 2,981 2,981 3,355 2,981 22,850 22,900 3,760 3,431 4,195 3,431
16,900 16,950 2,539 2,539 2,539 2,539 19,900 19,950 2,989 2,989 3,369 2,989 22,900 22,950 3,774 3,439 4,209 3,439
16,950 17,000 2,546 2,546 2,546 2,546 19,950 20,000 2,996 2,996 3,383 2,996 22,950 23,000 3,788 3,446 4,223 3,446
* This column must also be used by a qualifying widow(er). Continued on next page
Page 47
1991 Tax Table—Continued
If Form 1040A, If Form 1040A, If Form 1040A,
And you are— And you are— And you are—
line 22, is— line 22, is— line 22, is—

At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of a least less filing filing of a least less filing filing of a
than jointly sepa- house- than jointly sepa- house- than jointly sepa- house-
* rately hold * rately hold * rately hold
Your tax is— Your tax is— Your tax is—
23,000 26,000 29,000
23,000 23,050 3,802 3,454 4,237 3,454 26,000 26,050 4,642 3,904 5,077 3,904 29,000 29,050 5,482 4,354 5,917 4,578
23,050 23,100 3,816 3,461 4,251 3,461 26,050 26,100 4,656 3,911 5,091 3,911 29,050 29,100 5,496 4,361 5,931 4,592
23,100 23,150 3,830 3,469 4,265 3,469 26,100 26,150 4,670 3,919 5,105 3,919 29,100 29,150 5,510 4,369 5,945 4,606
23,150 23,200 3,844 3,476 4,279 3,476 26,150 26,200 4,684 3,926 5,119 3,926 29,150 29,200 5,524 4,376 5,959 4,620
23,200 23,250 3,858 3,484 4,293 3,484 26,200 26,250 4,698 3,934 5,133 3,934 29,200 29,250 5,538 4,384 5,973 4,634
23,250 23,300 3,872 3,491 4,307 3,491 26,250 26,300 4,712 3,941 5,147 3,941 29,250 29,300 5,552 4,391 5,987 4,648
23,300 23,350 3,886 3,499 4,321 3,499 26,300 26,350 4,726 3,949 5,161 3,949 29,300 29,350 5,566 4,399 6,001 4,662
23,350 23,400 3,900 3,506 4,335 3,506 26,350 26,400 4,740 3,956 5,175 3,956 29,350 29,400 5,580 4,406 6,015 4,676
23,400 23,450 3,914 3,514 4,349 3,514 26,400 26,450 4,754 3,964 5,189 3,964 29,400 29,450 5,594 4,414 6,029 4,690
23,450 23,500 3,928 3,521 4,363 3,521 26,450 26,500 4,768 3,971 5,203 3,971 29,450 29,500 5,608 4,421 6,043 4,704
23,500 23,550 3,942 3,529 4,377 3,529 26,500 26,550 4,782 3,979 5,217 3,979 29,500 29,550 5,622 4,429 6,057 4,718
23,550 23,600 3,956 3,536 4,391 3,536 26,550 26,600 4,796 3,986 5,231 3,986 29,550 29,600 5,636 4,436 6,071 4,732
23,600 23,650 3,970 3,544 4,405 3,544 26,600 26,650 4,810 3,994 5,245 3,994 29,600 29,650 5,650 4,444 6,085 4,746
23,650 23,700 3,984 3,551 4,419 3,551 26,650 26,700 4,824 4,001 5,259 4,001 29,650 29,700 5,664 4,451 6,099 4,760
23,700 23,750 3,998 3,559 4,433 3,559 26,700 26,750 4,838 4,009 5,273 4,009 29,700 29,750 5,678 4,459 6,113 4,774
23,750 23,800 4,012 3,566 4,447 3,566 26,750 26,800 4,852 4,016 5,287 4,016 29,750 29,800 5,692 4,466 6,127 4,788
23,800 23,850 4,026 3,574 4,461 3,574 26,800 26,850 4,866 4,024 5,301 4,024 29,800 29,850 5,706 4,474 6,141 4,802
23,850 23,900 4,040 3,581 4,475 3,581 26,850 26,900 4,880 4,031 5,315 4,031 29,850 29,900 5,720 4,481 6,155 4,816
23,900 23,950 4,054 3,589 4,489 3,589 26,900 26,950 4,894 4,039 5,329 4,039 29,900 29,950 5,734 4,489 6,169 4,830
23,950 24,000 4,068 3,596 4,503 3,596 26,950 27,000 4,908 4,046 5,343 4,046 29,950 30,000 5,748 4,496 6,183 4,844

24,000 27,000 30,000


24,000 24,050 4,082 3,604 4,517 3,604 27,000 27,050 4,922 4,054 5,357 4,054 30,000 30,050 5,762 4,504 6,197 4,858
24,050 24,100 4,096 3,611 4,531 3,611 27,050 27,100 4,936 4,061 5,371 4,061 30,050 30,100 5,776 4,511 6,211 4,872
24,100 24,150 4,110 3,619 4,545 3,619 27,100 27,150 4,950 4,069 5,385 4,069 30,100 30,150 5,790 4,519 6,225 4,886
24,150 24,200 4,124 3,626 4,559 3,626 27,150 27,200 4,964 4,076 5,399 4,076 30,150 30,200 5,804 4,526 6,239 4,900
24,200 24,250 4,138 3,634 4,573 3,634 27,200 27,250 4,978 4,084 5,413 4,084 30,200 30,250 5,818 4,534 6,253 4,914
24,250 24,300 4,152 3,641 4,587 3,641 27,250 27,300 4,992 4,091 5,427 4,091 30,250 30,300 5,832 4,541 6,267 4,928
24,300 24,350 4,166 3,649 4,601 3,649 27,300 27,350 5,006 4,099 5,441 4,102 30,300 30,350 5,846 4,549 6,281 4,942
24,350 24,400 4,180 3,656 4,615 3,656 27,350 27,400 5,020 4,106 5,455 4,116 30,350 30,400 5,860 4,556 6,295 4,956
24,400 24,450 4,194 3,664 4,629 3,664 27,400 27,450 5,034 4,114 5,469 4,130 30,400 30,450 5,874 4,564 6,309 4,970
24,450 24,500 4,208 3,671 4,643 3,671 27,450 27,500 5,048 4,121 5,483 4,144 30,450 30,500 5,888 4,571 6,323 4,984
24,500 24,550 4,222 3,679 4,657 3,679 27,500 27,550 5,062 4,129 5,497 4,158 30,500 30,550 5,902 4,579 6,337 4,998
24,550 24,600 4,236 3,686 4,671 3,686 27,550 27,600 5,076 4,136 5,511 4,172 30,550 30,600 5,916 4,586 6,351 5,012
24,600 24,650 4,250 3,694 4,685 3,694 27,600 27,650 5,090 4,144 5,525 4,186 30,600 30,650 5,930 4,594 6,365 5,026
24,650 24,700 4,264 3,701 4,699 3,701 27,650 27,700 5,104 4,151 5,539 4,200 30,650 30,700 5,944 4,601 6,379 5,040
24,700 24,750 4,278 3,709 4,713 3,709 27,700 27,750 5,118 4,159 5,553 4,214 30,700 30,750 5,958 4,609 6,393 5,054
24,750 24,800 4,292 3,716 4,727 3,716 27,750 27,800 5,132 4,166 5,567 4,228 30,750 30,800 5,972 4,616 6,407 5,068
24,800 24,850 4,306 3,724 4,741 3,724 27,800 27,850 5,146 4,174 5,581 4,242 30,800 30,850 5,986 4,624 6,421 5,082
24,850 24,900 4,320 3,731 4,755 3,731 27,850 27,900 5,160 4,181 5,595 4,256 30,850 30,900 6,000 4,631 6,435 5,096
24,900 24,950 4,334 3,739 4,769 3,739 27,900 27,950 5,174 4,189 5,609 4,270 30,900 30,950 6,014 4,639 6,449 5,110
24,950 25,000 4,348 3,746 4,783 3,746 27,950 28,000 5,188 4,196 5,623 4,284 30,950 31,000 6,028 4,646 6,463 5,124
25,000 28,000 31,000
25,000 25,050 4,362 3,754 4,797 3,754 28,000 28,050 5,202 4,204 5,637 4,298 31,000 31,050 6,042 4,654 6,477 5,138
25,050 25,100 4,376 3,761 4,811 3,761 28,050 28,100 5,216 4,211 5,651 4,312 31,050 31,100 6,056 4,661 6,491 5,152
25,100 25,150 4,390 3,769 4,825 3,769 28,100 28,150 5,230 4,219 5,665 4,326 31,100 31,150 6,070 4,669 6,505 5,166
25,150 25,200 4,404 3,776 4,839 3,776 28,150 28,200 5,244 4,226 5,679 4,340 31,150 31,200 6,084 4,676 6,519 5,180
25,200 25,250 4,418 3,784 4,853 3,784 28,200 28,250 5,258 4,234 5,693 4,354 31,200 31,250 6,098 4,684 6,533 5,194
25,250 25,300 4,432 3,791 4,867 3,791 28,250 28,300 5,272 4,241 5,707 4,368 31,250 31,300 6,112 4,691 6,547 5,208
25,300 25,350 4,446 3,799 4,881 3,799 28,300 28,350 5,286 4,249 5,721 4,382 31,300 31,350 6,126 4,699 6,561 5,222
25,350 25,400 4,460 3,806 4,895 3,806 28,350 28,400 5,300 4,256 5,735 4,396 31,350 31,400 6,140 4,706 6,575 5,236
25,400 25,450 4,474 3,814 4,909 3,814 28,400 28,450 5,314 4,264 5,749 4,410 31,400 31,450 6,154 4,714 6,589 5,250
25,450 25,500 4,488 3,821 4,923 3,821 28,450 28,500 5,328 4,271 5,763 4,424 31,450 31,500 6,168 4,721 6,603 5,264
25,500 25,550 4,502 3,829 4,937 3,829 28,500 28,550 5,342 4,279 5,777 4,438 31,500 31,550 6,182 4,729 6,617 5,278
25,550 25,600 4,516 3,836 4,951 3,836 28,550 28,600 5,356 4,286 5,791 4,452 31,550 31,600 6,196 4,736 6,631 5,292
25,600 25,650 4,530 3,844 4,965 3,844 28,600 28,650 5,370 4,294 5,805 4,466 31,600 31,650 6,210 4,744 6,645 5,306
25,650 25,700 4,544 3,851 4,979 3,851 28,650 28,700 5,384 4,301 5,819 4,480 31,650 31,700 6,224 4,751 6,659 5,320
25,700 25,750 4,558 3,859 4,993 3,859 28,700 28,750 5,398 4,309 5,833 4,494 31,700 31,750 6,238 4,759 6,673 5,334
25,750 25,800 4,572 3,866 5,007 3,866 28,750 28,800 5,412 4,316 5,847 4,508 31,750 31,800 6,252 4,766 6,687 5,348
25,800 25,850 4,586 3,874 5,021 3,874 28,800 28,850 5,426 4,324 5,861 4,522 31,800 31,850 6,266 4,774 6,701 5,362
25,850 25,900 4,600 3,881 5,035 3,881 28,850 28,900 5,440 4,331 5,875 4,536 31,850 31,900 6,280 4,781 6,715 5,376
25,900 25,950 4,614 3,889 5,049 3,889 28,900 28,950 5,454 4,339 5,889 4,550 31,900 31,950 6,294 4,789 6,729 5,390
25,950 26,000 4,628 3,896 5,063 3,896 28,950 29,000 5,468 4,346 5,903 4,564 31,950 32,000 6,308 4,796 6,743 5,404

* This column must also be used by a qualifying widow(er). Continued on next page
Page 48
1991 Tax Table—Continued
If Form 1040A, If Form 1040A, If Form 1040A,
And you are— And you are— And you are—
line 22, is— line 22, is— line 22, is—

At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of a least less filing filing of a least less filing filing of a
than jointly sepa- house- than jointly sepa- house- than jointly sepa- house-
* rately hold * rately hold * rately hold
Your tax is— Your tax is— Your tax is—
32,000 35,000 38,000
32,000 32,050 6,322 4,804 6,757 5,418 35,000 35,050 7,162 5,387 7,597 6,258 38,000 38,050 8,002 6,227 8,437 7,098
32,050 32,100 6,336 4,811 6,771 5,432 35,050 35,100 7,176 5,401 7,611 6,272 38,050 38,100 8,016 6,241 8,451 7,112
32,100 32,150 6,350 4,819 6,785 5,446 35,100 35,150 7,190 5,415 7,625 6,286 38,100 38,150 8,030 6,255 8,465 7,126
32,150 32,200 6,364 4,826 6,799 5,460 35,150 35,200 7,204 5,429 7,639 6,300 38,150 38,200 8,044 6,269 8,479 7,140
32,200 32,250 6,378 4,834 6,813 5,474 35,200 35,250 7,218 5,443 7,653 6,314 38,200 38,250 8,058 6,283 8,493 7,154
32,250 32,300 6,392 4,841 6,827 5,488 35,250 35,300 7,232 5,457 7,667 6,328 38,250 38,300 8,072 6,297 8,507 7,168
32,300 32,350 6,406 4,849 6,841 5,502 35,300 35,350 7,246 5,471 7,681 6,342 38,300 38,350 8,086 6,311 8,521 7,182
32,350 32,400 6,420 4,856 6,855 5,516 35,350 35,400 7,260 5,485 7,695 6,356 38,350 38,400 8,100 6,325 8,535 7,196
32,400 32,450 6,434 4,864 6,869 5,530 35,400 35,450 7,274 5,499 7,709 6,370 38,400 38,450 8,114 6,339 8,549 7,210
32,450 32,500 6,448 4,871 6,883 5,544 35,450 35,500 7,288 5,513 7,723 6,384 38,450 38,500 8,128 6,353 8,563 7,224
32,500 32,550 6,462 4,879 6,897 5,558 35,500 35,550 7,302 5,527 7,737 6,398 38,500 38,550 8,142 6,367 8,577 7,238
32,550 32,600 6,476 4,886 6,911 5,572 35,550 35,600 7,316 5,541 7,751 6,412 38,550 38,600 8,156 6,381 8,591 7,252
32,600 32,650 6,490 4,894 6,925 5,586 35,600 35,650 7,330 5,555 7,765 6,426 38,600 38,650 8,170 6,395 8,605 7,266
32,650 32,700 6,504 4,901 6,939 5,600 35,650 35,700 7,344 5,569 7,779 6,440 38,650 38,700 8,184 6,409 8,619 7,280
32,700 32,750 6,518 4,909 6,953 5,614 35,700 35,750 7,358 5,583 7,793 6,454 38,700 38,750 8,198 6,423 8,633 7,294
32,750 32,800 6,532 4,916 6,967 5,628 35,750 35,800 7,372 5,597 7,807 6,468 38,750 38,800 8,212 6,437 8,647 7,308
32,800 32,850 6,546 4,924 6,981 5,642 35,800 35,850 7,386 5,611 7,821 6,482 38,800 38,850 8,226 6,451 8,661 7,322
32,850 32,900 6,560 4,931 6,995 5,656 35,850 35,900 7,400 5,625 7,835 6,496 38,850 38,900 8,240 6,465 8,675 7,336
32,900 32,950 6,574 4,939 7,009 5,670 35,900 35,950 7,414 5,639 7,849 6,510 38,900 38,950 8,254 6,479 8,689 7,350
32,950 33,000 6,588 4,946 7,023 5,684 35,950 36,000 7,428 5,653 7,863 6,524 38,950 39,000 8,268 6,493 8,703 7,364

33,000 36,000 39,000


33,000 33,050 6,602 4,954 7,037 5,698 36,000 36,050 7,442 5,667 7,877 6,538 39,000 39,050 8,282 6,507 8,717 7,378
33,050 33,100 6,616 4,961 7,051 5,712 36,050 36,100 7,456 5,681 7,891 6,552 39,050 39,100 8,296 6,521 8,731 7,392
33,100 33,150 6,630 4,969 7,065 5,726 36,100 36,150 7,470 5,695 7,905 6,566 39,100 39,150 8,310 6,535 8,745 7,406
33,150 33,200 6,644 4,976 7,079 5,740 36,150 36,200 7,484 5,709 7,919 6,580 39,150 39,200 8,324 6,549 8,759 7,420
33,200 33,250 6,658 4,984 7,093 5,754 36,200 36,250 7,498 5,723 7,933 6,594 39,200 39,250 8,338 6,563 8,773 7,434
33,250 33,300 6,672 4,991 7,107 5,768 36,250 36,300 7,512 5,737 7,947 6,608 39,250 39,300 8,352 6,577 8,787 7,448
33,300 33,350 6,686 4,999 7,121 5,782 36,300 36,350 7,526 5,751 7,961 6,622 39,300 39,350 8,366 6,591 8,801 7,462
33,350 33,400 6,700 5,006 7,135 5,796 36,350 36,400 7,540 5,765 7,975 6,636 39,350 39,400 8,380 6,605 8,815 7,476
33,400 33,450 6,714 5,014 7,149 5,810 36,400 36,450 7,554 5,779 7,989 6,650 39,400 39,450 8,394 6,619 8,829 7,490
33,450 33,500 6,728 5,021 7,163 5,824 36,450 36,500 7,568 5,793 8,003 6,664 39,450 39,500 8,408 6,633 8,843 7,504
33,500 33,550 6,742 5,029 7,177 5,838 36,500 36,550 7,582 5,807 8,017 6,678 39,500 39,550 8,422 6,647 8,857 7,518
33,550 33,600 6,756 5,036 7,191 5,852 36,550 36,600 7,596 5,821 8,031 6,692 39,550 39,600 8,436 6,661 8,871 7,532
33,600 33,650 6,770 5,044 7,205 5,866 36,600 36,650 7,610 5,835 8,045 6,706 39,600 39,650 8,450 6,675 8,885 7,546
33,650 33,700 6,784 5,051 7,219 5,880 36,650 36,700 7,624 5,849 8,059 6,720 39,650 39,700 8,464 6,689 8,899 7,560
33,700 33,750 6,798 5,059 7,233 5,894 36,700 36,750 7,638 5,863 8,073 6,734 39,700 39,750 8,478 6,703 8,913 7,574
33,750 33,800 6,812 5,066 7,247 5,908 36,750 36,800 7,652 5,877 8,087 6,748 39,750 39,800 8,492 6,717 8,927 7,588
33,800 33,850 6,826 5,074 7,261 5,922 36,800 36,850 7,666 5,891 8,101 6,762 39,800 39,850 8,506 6,731 8,941 7,602
33,850 33,900 6,840 5,081 7,275 5,936 36,850 36,900 7,680 5,905 8,115 6,776 39,850 39,900 8,520 6,745 8,955 7,616
33,900 33,950 6,854 5,089 7,289 5,950 36,900 36,950 7,694 5,919 8,129 6,790 39,900 39,950 8,534 6,759 8,969 7,630
33,950 34,000 6,868 5,096 7,303 5,964 36,950 37,000 7,708 5,933 8,143 6,804 39,950 40,000 8,548 6,773 8,983 7,644
34,000 37,000 40,000
34,000 34,050 6,882 5,107 7,317 5,978 37,000 37,050 7,722 5,947 8,157 6,818 40,000 40,050 8,562 6,787 8,997 7,658
34,050 34,100 6,896 5,121 7,331 5,992 37,050 37,100 7,736 5,961 8,171 6,832 40,050 40,100 8,576 6,801 9,011 7,672
34,100 34,150 6,910 5,135 7,345 6,006 37,100 37,150 7,750 5,975 8,185 6,846 40,100 40,150 8,590 6,815 9,025 7,686
34,150 34,200 6,924 5,149 7,359 6,020 37,150 37,200 7,764 5,989 8,199 6,860 40,150 40,200 8,604 6,829 9,039 7,700
34,200 34,250 6,938 5,163 7,373 6,034 37,200 37,250 7,778 6,003 8,213 6,874 40,200 40,250 8,618 6,843 9,053 7,714
34,250 34,300 6,952 5,177 7,387 6,048 37,250 37,300 7,792 6,017 8,227 6,888 40,250 40,300 8,632 6,857 9,067 7,728
34,300 34,350 6,966 5,191 7,401 6,062 37,300 37,350 7,806 6,031 8,241 6,902 40,300 40,350 8,646 6,871 9,081 7,742
34,350 34,400 6,980 5,205 7,415 6,076 37,350 37,400 7,820 6,045 8,255 6,916 40,350 40,400 8,660 6,885 9,095 7,756
34,400 34,450 6,994 5,219 7,429 6,090 37,400 37,450 7,834 6,059 8,269 6,930 40,400 40,450 8,674 6,899 9,109 7,770
34,450 34,500 7,008 5,233 7,443 6,104 37,450 37,500 7,848 6,073 8,283 6,944 40,450 40,500 8,688 6,913 9,123 7,784
34,500 34,550 7,022 5,247 7,457 6,118 37,500 37,550 7,862 6,087 8,297 6,958 40,500 40,550 8,702 6,927 9,137 7,798
34,550 34,600 7,036 5,261 7,471 6,132 37,550 37,600 7,876 6,101 8,311 6,972 40,550 40,600 8,716 6,941 9,151 7,812
34,600 34,650 7,050 5,275 7,485 6,146 37,600 37,650 7,890 6,115 8,325 6,986 40,600 40,650 8,730 6,955 9,165 7,826
34,650 34,700 7,064 5,289 7,499 6,160 37,650 37,700 7,904 6,129 8,339 7,000 40,650 40,700 8,744 6,969 9,179 7,840
34,700 34,750 7,078 5,303 7,513 6,174 37,700 37,750 7,918 6,143 8,353 7,014 40,700 40,750 8,758 6,983 9,193 7,854
34,750 34,800 7,092 5,317 7,527 6,188 37,750 37,800 7,932 6,157 8,367 7,028 40,750 40,800 8,772 6,997 9,207 7,868
34,800 34,850 7,106 5,331 7,541 6,202 37,800 37,850 7,946 6,171 8,381 7,042 40,800 40,850 8,786 7,011 9,221 7,882
34,850 34,900 7,120 5,345 7,555 6,216 37,850 37,900 7,960 6,185 8,395 7,056 40,850 40,900 8,800 7,025 9,235 7,896
34,900 34,950 7,134 5,359 7,569 6,230 37,900 37,950 7,974 6,199 8,409 7,070 40,900 40,950 8,814 7,039 9,249 7,910
34,950 35,000 7,148 5,373 7,583 6,244 37,950 38,000 7,988 6,213 8,423 7,084 40,950 41,000 8,828 7,053 9,263 7,924
* This column must also be used by a qualifying widow(er). Continued on next page
Page 49
1991 Tax Table—Continued
If Form 1040A, If Form 1040A, If Form 1040A,
And you are— And you are— And you are—
line 22, is— line 22, is— line 22, is—

At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of a least less filing filing of a least less filing filing of a
than jointly sepa- house- than jointly sepa- house- than jointly sepa- house-
* rately hold * rately hold * rately hold
Your tax is— Your tax is— Your tax is—
41,000 44,000 47,000
41,000 41,050 8,842 7,067 9,277 7,938 44,000 44,050 9,682 7,907 10,206 8,778 47,000 47,050 10,522 8,747 11,136 9,618
41,050 41,100 8,856 7,081 9,291 7,952 44,050 44,100 9,696 7,921 10,221 8,792 47,050 47,100 10,536 8,761 11,151 9,632
41,100 41,150 8,870 7,095 9,307 7,966 44,100 44,150 9,710 7,935 10,237 8,806 47,100 47,150 10,550 8,775 11,167 9,646
41,150 41,200 8,884 7,109 9,322 7,980 44,150 44,200 9,724 7,949 10,252 8,820 47,150 47,200 10,564 8,789 11,182 9,660
41,200 41,250 8,898 7,123 9,338 7,994 44,200 44,250 9,738 7,963 10,268 8,834 47,200 47,250 10,578 8,803 11,198 9,674
41,250 41,300 8,912 7,137 9,353 8,008 44,250 44,300 9,752 7,977 10,283 8,848 47,250 47,300 10,592 8,817 11,213 9,688
41,300 41,350 8,926 7,151 9,369 8,022 44,300 44,350 9,766 7,991 10,299 8,862 47,300 47,350 10,606 8,831 11,229 9,702
41,350 41,400 8,940 7,165 9,384 8,036 44,350 44,400 9,780 8,005 10,314 8,876 47,350 47,400 10,620 8,845 11,244 9,716
41,400 41,450 8,954 7,179 9,400 8,050 44,400 44,450 9,794 8,019 10,330 8,890 47,400 47,450 10,634 8,859 11,260 9,730
41,450 41,500 8,968 7,193 9,415 8,064 44,450 44,500 9,808 8,033 10,345 8,904 47,450 47,500 10,648 8,873 11,275 9,744
41,500 41,550 8,982 7,207 9,431 8,078 44,500 44,550 9,822 8,047 10,361 8,918 47,500 47,550 10,662 8,887 11,291 9,758
41,550 41,600 8,996 7,221 9,446 8,092 44,550 44,600 9,836 8,061 10,376 8,932 47,550 47,600 10,676 8,901 11,306 9,772
41,600 41,650 9,010 7,235 9,462 8,106 44,600 44,650 9,850 8,075 10,392 8,946 47,600 47,650 10,690 8,915 11,322 9,786
41,650 41,700 9,024 7,249 9,477 8,120 44,650 44,700 9,864 8,089 10,407 8,960 47,650 47,700 10,704 8,929 11,337 9,800
41,700 41,750 9,038 7,263 9,493 8,134 44,700 44,750 9,878 8,103 10,423 8,974 47,700 47,750 10,718 8,943 11,353 9,814
41,750 41,800 9,052 7,277 9,508 8,148 44,750 44,800 9,892 8,117 10,438 8,988 47,750 47,800 10,732 8,957 11,368 9,828
41,800 41,850 9,066 7,291 9,524 8,162 44,800 44,850 9,906 8,131 10,454 9,002 47,800 47,850 10,746 8,971 11,384 9,842
41,850 41,900 9,080 7,305 9,539 8,176 44,850 44,900 9,920 8,145 10,469 9,016 47,850 47,900 10,760 8,985 11,399 9,856
41,900 41,950 9,094 7,319 9,555 8,190 44,900 44,950 9,934 8,159 10,485 9,030 47,900 47,950 10,774 8,999 11,415 9,870
41,950 42,000 9,108 7,333 9,570 8,204 44,950 45,000 9,948 8,173 10,500 9,044 47,950 48,000 10,788 9,013 11,430 9,884

42,000 45,000 48,000


42,000 42,050 9,122 7,347 9,586 8,218 45,000 45,050 9,962 8,187 10,516 9,058 48,000 48,050 10,802 9,027 11,446 9,898
42,050 42,100 9,136 7,361 9,601 8,232 45,050 45,100 9,976 8,201 10,531 9,072 48,050 48,100 10,816 9,041 11,461 9,912
42,100 42,150 9,150 7,375 9,617 8,246 45,100 45,150 9,990 8,215 10,547 9,086 48,100 48,150 10,830 9,055 11,477 9,926
42,150 42,200 9,164 7,389 9,632 8,260 45,150 45,200 10,004 8,229 10,562 9,100 48,150 48,200 10,844 9,069 11,492 9,940
42,200 42,250 9,178 7,403 9,648 8,274 45,200 45,250 10,018 8,243 10,578 9,114 48,200 48,250 10,858 9,083 11,508 9,954
42,250 42,300 9,192 7,417 9,663 8,288 45,250 45,300 10,032 8,257 10,593 9,128 48,250 48,300 10,872 9,097 11,523 9,968
42,300 42,350 9,206 7,431 9,679 8,302 45,300 45,350 10,046 8,271 10,609 9,142 48,300 48,350 10,886 9,111 11,539 9,982
42,350 42,400 9,220 7,445 9,694 8,316 45,350 45,400 10,060 8,285 10,624 9,156 48,350 48,400 10,900 9,125 11,554 9,996
42,400 42,450 9,234 7,459 9,710 8,330 45,400 45,450 10,074 8,299 10,640 9,170 48,400 48,450 10,914 9,139 11,570 10,010
42,450 42,500 9,248 7,473 9,725 8,344 45,450 45,500 10,088 8,313 10,655 9,184 48,450 48,500 10,928 9,153 11,585 10,024
42,500 42,550 9,262 7,487 9,741 8,358 45,500 45,550 10,102 8,327 10,671 9,198 48,500 48,550 10,942 9,167 11,601 10,038
42,550 42,600 9,276 7,501 9,756 8,372 45,550 45,600 10,116 8,341 10,686 9,212 48,550 48,600 10,956 9,181 11,616 10,052
42,600 42,650 9,290 7,515 9,772 8,386 45,600 45,650 10,130 8,355 10,702 9,226 48,600 48,650 10,970 9,195 11,632 10,066
42,650 42,700 9,304 7,529 9,787 8,400 45,650 45,700 10,144 8,369 10,717 9,240 48,650 48,700 10,984 9,209 11,647 10,080
42,700 42,750 9,318 7,543 9,803 8,414 45,700 45,750 10,158 8,383 10,733 9,254 48,700 48,750 10,998 9,223 11,663 10,094
42,750 42,800 9,332 7,557 9,818 8,428 45,750 45,800 10,172 8,397 10,748 9,268 48,750 48,800 11,012 9,237 11,678 10,108
42,800 42,850 9,346 7,571 9,834 8,442 45,800 45,850 10,186 8,411 10,764 9,282 48,800 48,850 11,026 9,251 11,694 10,122
42,850 42,900 9,360 7,585 9,849 8,456 45,850 45,900 10,200 8,425 10,779 9,296 48,850 48,900 11,040 9,265 11,709 10,136
42,900 42,950 9,374 7,599 9,865 8,470 45,900 45,950 10,214 8,439 10,795 9,310 48,900 48,950 11,054 9,279 11,725 10,150
42,950 43,000 9,388 7,613 9,880 8,484 45,950 46,000 10,228 8,453 10,810 9,324 48,950 49,000 11,068 9,293 11,740 10,164
43,000 46,000 49,000
43,000 43,050 9,402 7,627 9,896 8,498 46,000 46,050 10,242 8,467 10,826 9,338 49,000 49,050 11,082 9,307 11,756 10,178
43,050 43,100 9,416 7,641 9,911 8,512 46,050 46,100 10,256 8,481 10,841 9,352 49,050 49,100 11,096 9,321 11,771 10,192
43,100 43,150 9,430 7,655 9,927 8,526 46,100 46,150 10,270 8,495 10,857 9,366 49,100 49,150 11,110 9,335 11,787 10,206
43,150 43,200 9,444 7,669 9,942 8,540 46,150 46,200 10,284 8,509 10,872 9,380 49,150 49,200 11,124 9,349 11,802 10,220
43,200 43,250 9,458 7,683 9,958 8,554 46,200 46,250 10,298 8,523 10,888 9,394 49,200 49,250 11,138 9,363 11,818 10,234
43,250 43,300 9,472 7,697 9,973 8,568 46,250 46,300 10,312 8,537 10,903 9,408 49,250 49,300 11,152 9,377 11,833 10,248
43,300 43,350 9,486 7,711 9,989 8,582 46,300 46,350 10,326 8,551 10,919 9,422 49,300 49,350 11,166 9,391 11,849 10,262
43,350 43,400 9,500 7,725 10,004 8,596 46,350 46,400 10,340 8,565 10,934 9,436 49,350 49,400 11,182 9,405 11,864 10,276
43,400 43,450 9,514 7,739 10,020 8,610 46,400 46,450 10,354 8,579 10,950 9,450 49,400 49,450 11,197 9,419 11,880 10,290
43,450 43,500 9,528 7,753 10,035 8,624 46,450 46,500 10,368 8,593 10,965 9,464 49,450 49,500 11,213 9,433 11,895 10,304
43,500 43,550 9,542 7,767 10,051 8,638 46,500 46,550 10,382 8,607 10,981 9,478 49,500 49,550 11,228 9,447 11,911 10,318
43,550 43,600 9,556 7,781 10,066 8,652 46,550 46,600 10,396 8,621 10,996 9,492 49,550 49,600 11,244 9,461 11,926 10,332
43,600 43,650 9,570 7,795 10,082 8,666 46,600 46,650 10,410 8,635 11,012 9,506 49,600 49,650 11,259 9,475 11,942 10,346
43,650 43,700 9,584 7,809 10,097 8,680 46,650 46,700 10,424 8,649 11,027 9,520 49,650 49,700 11,275 9,489 11,957 10,360
43,700 43,750 9,598 7,823 10,113 8,694 46,700 46,750 10,438 8,663 11,043 9,534 49,700 49,750 11,290 9,503 11,973 10,374
43,750 43,800 9,612 7,837 10,128 8,708 46,750 46,800 10,452 8,677 11,058 9,548 49,750 49,800 11,306 9,517 11,988 10,388
43,800 43,850 9,626 7,851 10,144 8,722 46,800 46,850 10,466 8,691 11,074 9,562 49,800 49,850 11,321 9,531 12,004 10,402
43,850 43,900 9,640 7,865 10,159 8,736 46,850 46,900 10,480 8,705 11,089 9,576 49,850 49,900 11,337 9,545 12,019 10,416
43,900 43,950 9,654 7,879 10,175 8,750 46,900 46,950 10,494 8,719 11,105 9,590 49,900 49,950 11,352 9,559 12,035 10,430
43,950 44,000 9,668 7,893 10,190 8,764 46,950 47,000 10,508 8,733 11,120 9,604 49,950 50,000 11,368 9,573 12,050 10,444
* This column must also be used by a qualifying widow(er). 50,000 or over — use Form 1040
Page 50

Section 5—Instructions for Schedules 1, 2, and EIC

Instructions for Schedule 1

Purpose of You must fill out Schedule 1 if any of the following applies:
schedule ● You have over $400 of taxable interest income (fill in Part I), or

● You are claiming the exclusion of interest from series EE U.S. savings bonds
issued after 1989 (fill in Part I), or

● You have over $400 of dividend income (fill in Part II).

Part I To see what interest income you must report, read the instructions for Form
1040A, line 8a, on page 26.
Interest income
Each payer should send you a Form 1099-INT or Form 1099-OID showing
interest you must report. A copy of the form is also sent to the IRS.

Line 1 Report on line 1 all taxable interest that you received or that was credited to
your account so you could withdraw it. Include interest from series EE U.S.
savings bonds. List each payer’s name and show the amount. If you received a
Form 1099-INT or Form 1099-OID from a brokerage firm, list the brokerage firm
as the payer.
Nominees. If you received interest as a nominee (that is, in your name, but the
interest actually belongs to someone else), include on line 1 the nominee interest
shown on Form 1099-INT. Also, several lines above line 2, put a subtotal of all
interest income listed on line 1. Below this subtotal, write “Nominee
distribution” and show the total interest you received as a nominee. Then,
subtract the total of your nominee distributions from the subtotal. Enter the
result on line 2.

Note: If you received interest as a nominee, you must give the actual owner a
Form 1099-INT unless the owner is your spouse.
Tax-exempt interest. If you received a Form 1099-INT for tax-exempt interest,
include on line 1 the tax-exempt interest shown on Form 1099-INT. Also, several
lines above line 2, put a subtotal of all interest income listed on line 1. Below
this subtotal, write “Tax-exempt interest” and show the total amount of this
interest. Then, subtract the total of your tax-exempt interest from the subtotal.
Enter the result on line 2. Also include this tax-exempt interest on Form 1040A,
line 8b.

Line 3 Excludable savings bond interest. If you cashed series EE U.S. savings bonds
during 1991 that were issued after 1989 and all three of the conditions listed
below apply, you may be able to exclude part or all of the interest on those
bonds.
1. The bonds were issued in your name (or, if married, in your name and your
spouse’s name) and you were age 24 or older before the bonds were issued.

2. You paid qualified higher education expenses during 1991 for yourself, your
spouse, or your dependents.

3. Your filing status is single, married filing joint return, head of household, or
qualifying widow(er) with dependent child.
Page 51

If you meet all three of the conditions, get Form 8815 to figure the amount, if
any, of interest you can exclude. Enter on line 3 the amount from Form 8815,
line 14.

Part II To see what dividend income you must report, read the instructions for Form
1040A, line 9, on page 26.
Dividend income
Each payer should send you a Form 1099-DIV showing dividends you must
report. A copy of the form is also sent to the IRS.

Line 5 Report on line 5 all of your dividend income. List each payer’s name and show
the amount. If you received a Form 1099-DIV from a brokerage firm, list the
brokerage firm as the payer.
Nominees. If you received dividends as a nominee (that is, in your name but
the dividends actually belong to someone else), include on line 5 the nominee
dividends shown on Form 1099-DIV. Also, several lines above line 6, put a
subtotal of all dividend income listed on line 5. Below this subtotal, write
“Nominee distribution” and show the total dividends received as a nominee.
Then, subtract the total of your nominee distributions from the subtotal. Enter
the result on line 6.

Note: If you received dividends as a nominee, you must give the actual owner a
Form 1099-DIV unless the owner is your spouse.

Instructions for Schedule 2

Purpose of Child and dependent care credit. Use Parts I and II of Schedule 2 to figure
schedule the credit for child and dependent care expenses. You may be able to take this
credit if you paid someone to care for your child or other qualifying person so you
(and your spouse if you were married) could work or look for work in 1991. But
you must have had earned income to do so. See the instructions for lines 9 and
10 of Schedule 2 for the definition of earned income.
Employer-provided dependent care benefits. If you received benefits for
1991 under your employer’s dependent care plan, use Parts I and III of Schedule
2 to figure the amount, if any, of the benefits you may exclude from your income
on Form 1040A, line 7. (The benefits should be shown in Box 22 of your W-2
form(s).) You must complete Part III before you can figure the credit in Part II.

A change If you have a child who was born in 1991 and the amount on Form 1040A,
to note line 17, is less than $21,250, you may be able to take the extra credit for a child
born in 1991 on Schedule EIC. To find out if you can take the extra credit, see
Schedule EIC and its instructions. But if you take the extra credit, you cannot
take the credit for child care expenses or the exclusion of employer-provided
dependent care benefits on Schedule 2 for the same child.
If you qualify for both the child care credit and the extra credit for a child born
in 1991, you should figure the amount you overpaid (or the amount you owe)
both ways to see which way is better for you. You should also do this if you
received employer-provided dependent care benefits and qualify for the extra
credit on Schedule EIC. But see the Exception on page 52.
To see which way is better, you will need to do the following:
Step 1. Figure the child care credit or exclusion on Schedule 2 including the
expenses for your child born in 1991. Fill in Form 1040A through line 29 (or line
32). Be sure to include on line 28c the basic credit and, if it applies, the health
Page 52

insurance credit from Schedule EIC, but don’t include the extra credit for the
child born in 1991.
Step 2. Fill in Form 1040A through line 28b, but don’t use the child care
expenses for your child born in 1991 when you figure any child care credit or
exclusion on Schedule 2. Figure your earned income credit on Schedule EIC
including the extra credit for a child born in 1991. Enter the total credit on Form
1040A, line 28c. Fill in the rest of Form 1040A through line 29 (or line 32).
Compare the amount on line 29 (or line 32) figured using Step 1 to the amount
figured using Step 2. File your return using the one that benefits you more.
If you choose to use Step 1 and the amount on line 4 includes expenses for more
than one person, write in the amount of qualified expenses for your child born in
1991 on the line to the left of your line 4 entry. If you are completing Part III,
write this amount on the line to the left of your line 18 entry.
Exception. If you didn’t receive any employer-provided dependent care benefits
and the amount on line 23 of your Form 1040A is zero, you should take the extra
credit for a child born in 1991; don’t file Schedule 2.

Who can take the You can take the credit or the exclusion if all five of the following apply:
credit or exclude
employer-provided 1. The care was provided so you (and your spouse if you were married) could
dependent care work or look for work (but see Spouse who was a full-time student or
benefits? was disabled on page 54).
2. You and the qualifying person(s) lived in the same home. See the
instructions for line 3 for the definition of a qualifying person.
3. You (and your spouse if you were married) paid more than half the cost of
keeping up your home. See Tele-Tax (topic no. 401) on page 71 or get Pub.
503 for an explanation of what costs are included.
4. The person who provided the care was not your spouse or a person whom you
can claim as a dependent. If your child provided the care, he or she must
have been age 19 or older by the end of 1991.
5. You report the required information about the care provider on line 1.
If you were married at the end of 1991, you generally must file a joint return
to take the credit. But you will be treated as unmarried and still be eligible to
take the credit if either of the following applies:
● You were legally separated, or

● You lived apart from your spouse during the last 6 months of the year. If so,
the qualifying person must have lived with you in your home more than 6
months in 1991, and you must have provided more than half the cost of
keeping up your home.

Part I Line 1 Complete columns (a) through (d) for each person or organization that provided
the care. You can use Form W-10 or one of the other sources listed in its
Persons or instructions to get the information from the care provider. If you do not give
organizations correct or complete information, your credit and exclusion, if applicable, may be
who provided disallowed, unless you can show you used due diligence in attempting to provide
the care the required information.
Due diligence. You can show due diligence by keeping in your records a Form
W-10, properly completed by the care provider, or one of the other sources of
information listed in the instructions for Form W-10. If the provider does not
comply with your request for one of these items, complete the entries you can,
Page 53

such as the provider’s name and address. Write “See page 2” in the columns for
which you do not have the information. On the bottom of page 2, also explain
that you requested the information from the care provider, but the provider did
not comply with your request.
Columns (a) and (b). Enter the care provider’s name and address. If you were
covered by your employer’s dependent care plan and your employer furnished the
care (either at your workplace or by hiring a care provider), enter your
employer’s name in column (a), write “See W-2” in column (b), and leave
columns (c) and (d) blank. But if your employer paid a third party (not hired by
your employer) on your behalf to provide the care, you must give information on
the third party in columns (a)–(d).
Column (c). If the care provider is an individual, enter his or her social security
number (SSN). For other than an individual, enter the provider’s employer
identification number (EIN). If the provider is a tax-exempt organization, enter
“Tax-exempt.”
Column (d). Enter the total amount you actually paid in 1991 to the care
provider. Also, include amounts your employer paid on your behalf to a third
party. It does not matter when the expenses were incurred. Do not reduce this
amount by any reimbursement you received.

Part II Line 3 A qualifying person is:


Credit for ● Any child under age 13 whom you can claim as a dependent (but see
child and Exception for children of divorced or separated parents below). If the
dependent child turned 13 during the year, the child is a qualifying person for the part
care of the year he or she was under age 13.
expenses
● Your disabled spouse who is not able to care for himself or herself.

● Any disabled person not able to care for himself or herself whom you can
claim as a dependent (or could claim as a dependent except that the person
had $2,150 or more of gross income).

Exception for children of divorced or separated parents. If you were


divorced, legally separated, or lived apart from your spouse during the last 6
months of 1991, you may be able to take the credit or the exclusion even if your
child is not your dependent. If your child is not your dependent, he or she is a
qualifying person if all five of the following apply:
1. You had custody of the child for a longer time in 1991 than the other parent.

2. One or both of the parents provided over half of the child’s support.

3. One or both of the parents had custody of the child for more than half of
1991.

4. The child was under age 13, or was disabled and could not take care of
himself or herself.

5. The other parent claims the child as a dependent under the rules for
Children of divorced or separated parents on page 22.

If you can take the credit because of this exception, enter your child’s name in
the space to the left of line 3. If you can take the exclusion because of this
exception, enter your child’s name in the space to the left of line 18.
Page 54

Line 4 Qualified expenses. You can count only those expenses that were for the
qualifying person’s well-being and protection while you worked or looked for
work. These expenses include household services needed to care for the
qualifying person and to run the home, expenses for the care of the qualifying
person, and your share of the employment taxes paid on wages for qualifying
child and dependent care services.
You can include the cost of care provided outside your home for your dependent
who is under age 13, or any other qualifying person who regularly spends at
least 8 hours a day in your home.
If the care of the qualifying person is provided by a dependent care center, the
center must meet all applicable state and local regulations. See Pub. 503 for the
definition of a “dependent care center.”

You cannot include amounts paid for food or schooling. But if these items are
included as part of the total care, and they are incident to and cannot be
separated from the total cost, you can include the total cost. You may not include
child support payments, any part of the cost of schooling for a child in the first
grade or above, or the expenses for sending your child to an overnight camp.
Some disabled spouse and dependent care expenses may qualify as medical
expenses if you itemize deductions. But you must use Form 1040. Get Pub. 503
for details.
Note: If you had qualified expenses in 1990 that you did not pay until 1991, you
may be able to increase the amount of credit you can take in 1991. But you must
use Form 1040 and Form 2441 to do so.

Lines 9 and 10 The amount you use to figure the credit cannot be more than your earned
income, or if you are married filing a joint return, the smaller of your earned
income or your spouse’s earned income.
Earned income for this purpose generally means wages, salaries, tips, etc.,
included on line 7 of Form 1040A. But it does not include a scholarship or
fellowship grant if you did not get a W-2 form for it.
If you are married filing a joint return, enter your earned income on line 9
and your spouse’s earned income on line 10. If your spouse died in 1991 and had
no earned income, see Pub. 503.
Spouse who was a full-time student or was disabled. If your spouse was a
full-time student or was disabled in 1991, figure your spouse’s earned income on
a monthly basis. For each month or part of a month that your spouse was
disabled or a full-time student, your spouse is considered to have worked and
earned income of not less than $200 a month ($400 a month if more than one
qualifying person was cared for). But if your spouse also worked during any
month and earned more than that amount, use his or her actual income. For any
month that your spouse was not disabled or a full-time student, use actual
earned income if your spouse worked during the month.
To be a full-time student, your spouse must be enrolled in school for the number
of hours or classes that the school considers full time. He or she must also have
been enrolled during any 5 months in 1991.
Page 55

If, in the same month, both you and your spouse were full-time students and did
not work, you may not use any amount paid that month to figure the credit. The
same applies to a couple who did not work because neither was capable of
self-care.

Part III Line 16 If you had a flexible spending account, any amount included on line 15 that you
did not receive because you did not incur the expense is considered forfeited.
Employer- Enter the forfeited amount on line 16. Do not include amounts you expect to
provided receive at a future date.
dependent
care benefits Example. Under your employer’s dependent care plan, you elected to have your
employer set aside $5,000 to cover your 1991 dependent care expenses. The
$5,000 is shown in Box 22 of your W-2 form. In 1991, you incurred and were
reimbursed for $4,950 of qualified expenses. You would enter $5,000 on line 15
and $50, the amount forfeited, on line 16.

Line 18 Enter the total of all qualified expenses (see the instructions for line 4) incurred
in 1991 for the care of your qualifying person(s). It does not matter when the
expenses were paid.
Example. You received $2,000 in cash under your employer’s dependent care
plan for 1991. The $2,000 is shown in Box 22 of your W-2 form. Only $900 of
qualified expenses were incurred in 1991 for the care of your 5-year-old
dependent child. You would enter $2,000 on line 15 and $900 on line 18.
Page 56

Instructions for Schedule EIC

Purpose of schedule Schedule EIC is new for 1991. Use it to figure the earned income credit. If
you can take the credit, subtract it from the tax you owe. You can get a refund of
the credit even if you don’t owe any tax.
Note: If you are eligible, you may be able to get advance earned income credit
(AEIC) payments in 1992 by filing Form W-5 with your employer.
Additional information. Get Pub. 596 for more details.

Changes you should ● If you can take the earned income credit, you must fill in Schedule EIC and
note attach it to your return.

● Even if your filing status is single, you may be able to take the earned
income credit.

● To take the credit, your child doesn’t have to be your dependent in most
cases.

● The earned income credit is now made up of three credits. You can take each
credit that applies to you.

Basic credit. This credit can be as much as $1,192 for one qualifying child. For
two qualifying children, it can be as much as $1,235. This is the maximum
amount of this credit even if you had more than two qualifying children.
Health insurance credit. If you paid for health insurance that covered a
qualifying child, you can take this credit. It can be as much as $428.
Extra credit for child born in 1991. If you have a qualifying child born in
1991, you can also take this credit. It can be as much as $357. This is the
maximum amount of this credit even if you had more than one qualifying child
born in 1991 (for example, twins). If you paid someone to care for your child born
in 1991 so you could work, see Special rule next.
Special rule. If you take the extra credit for a child born in 1991, you can’t
take the credit for child care expenses or the exclusion of employer-provided
dependent care benefits on Schedule 2 for the same child. But you can take the
basic credit and, if it applies, the health insurance credit for your qualifying
child born in 1991 even if you choose to take the credit or exclusion on Schedule
2 for that child.

Part I Who can take the credit. You can take the earned income credit if you meet
both of these tests:
General information
1. You meet the five requirements at the top of Part I of Schedule EIC.

2. The total of your taxable and nontaxable earned income (see page 58) is
less than $21,250. (To see if you meet this test, you can fill in lines 4 through
7 on page 2 of Schedule EIC. If the amount on line 7 is $21,250 or more,
enter “NO” on Form 1040A, line 28c.)

If you meet both of these tests, fill in the parts of Schedule EIC that apply to
you.
Page 57

If you want the IRS to figure your credit, fill in Parts II and III of Schedule
EIC and attach it to your return. Be sure to enter the amount from Form 1040A,
line 16, in the space provided above Part III. On Form 1040A, enter “EIC” on the
line next to line 28c. Make sure you also fill in line 28a for Federal income tax
withheld. Sign and date your return, enter your occupation(s), and mail it. If you
are filing a joint return, your spouse must also sign. If you are due a refund, we
will send it to you. If you owe tax, we will send you a bill.
Qualifying child. A child must meet one condition from each of the three boxes
in Part I of Schedule EIC, to be a qualifying child.
Example. You are divorced and have a 7-year-old son. Although you had
custody of your son, he is claimed as a dependent on his other parent’s 1991 tax
return. Your son is your qualifying child because he meets one condition from
each box in Part I of Schedule EIC. Your son is not a qualifying child of his
other parent because he did not live with the other parent for more than 6
months.
The following explains some of the terms used in Part I of Schedule EIC.
● A foster child is any child you cared for as your own child. For example, if
you cared for your niece as your own child, she is considered your foster
child.

● A child placed with you by an authorized placement agency for legal adoption
is an adopted child even if the adoption isn’t final.

● A grandchild is any descendant of your son, daughter, or adopted child. For


example, a grandchild includes your great-grandchild, your
great-great-grandchild, etc.

To find out if your child qualifies as a student, see the instructions for line 1,
column (c).
To find out who is considered permanently and totally disabled, see the
instructions for line 1, column (d).
Exception. The child is considered to have lived with you for all of 1991 if both
of the following apply:
1. The child was born, or died, in 1991, and

2. Your home was the child’s home while he or she was alive.
Temporary absences (such as for school, vacation, or medical care) count as time
lived in the home.
Married child. If your child was married at the end of 1991, that child is a
qualifying child only if you can claim him or her as your dependent on Form
1040A, line 6c. But if this child’s other parent claimed him or her as a dependent
under the rules for Children of divorced or separated parents (see page 22),
this child is your qualifying child.
Qualifying child of more than one person. If a child meets the conditions to
be a qualifying child of more than one person, only the person who had the
highest adjusted gross income for 1991 may treat that child as a qualifying
child. If the other person is your spouse and you are filing a joint return, this
rule doesn’t apply.
Page 58

Example. You and your 5-year-old daughter moved in with your mother in April
1991. You are not a qualifying child of your mother. Your daughter meets the
conditions to be a qualifying child for both you and your mother. Your adjusted
gross income for 1991 was $7,000 and your mother’s was $14,000. Since your
mother’s adjusted gross income was higher, your daughter is your mother’s
qualifying child.
Taxable earned income. This is usually the amount reported on Form 1040A,
line 7. But if you received a taxable scholarship or fellowship grant that wasn’t
reported on a W-2 form, see the instructions for line 4.
Nontaxable earned income. Certain earned income is not taxable, but it must
be included on Schedule EIC to see if you can take the earned income credit. It
is also used to figure the amount of your credit. It includes anything of value
(money, goods, or services) that is not taxable that you received from your
employer for your work. Some examples of nontaxable earned income are—
● Basic quarters and subsistence allowances and the value of in-kind quarters
and subsistence received from the U.S. military. This amount may be shown
on your last Leave and Earnings Statement for 1991. If it isn’t or you need
additional help, contact your legal assistance office or unit tax advisor.

● Combat pay. If you served in Operation Desert Storm, contact your legal
assistance office or unit tax advisor to find out the amount of combat pay you
received in 1991.

● Housing allowance or rental value of a parsonage for clergy members.

● Meals and lodging provided for the convenience of your employer.

● Voluntary salary deferrals. The amount deferred should be shown in Box 17


of your W-2 form. “Deferred compensation” in Box 6 should also be checked
on your W-2 form.

● Excludable employer-provided dependent care benefits from Schedule 2, line


23.

Part II Line 1 If you have a qualifying child, fill in columns (a) through (g). If you have more
than two qualifying children, you need to list only two to get the maximum
Information about credit.
your two youngest
qualifying children Column (a). Enter each qualifying child’s name. If you had more than two
qualifying children, list only the two youngest children. If you have a qualifying
child born in 1991, list that child even if you chose to claim the credit for child
care expenses for this child on Schedule 2.
Column (c). If your child was born before 1973 but was under age 24 at the
end of 1991 and a student, put a checkmark in column (c). Your child was a
student if he or she—
● Was enrolled as a full-time student at a school during any 5 months of 1991,
or

● Took a full-time, on-farm training course during any 5 months of 1991. The
course had to be given by a school or a state, county, or local government
agency.

A school includes technical, trade, and mechanical schools. It does not include
on-the-job training courses or correspondence schools.
Page 59

Column (d). If your child was born before 1973 and was permanently and
totally disabled during any part of 1991, put a checkmark in column (d). A
person is permanently and totally disabled if both of the following apply:
1. He or she cannot engage in any substantial gainful activity because of a
physical or mental condition, and

2. A doctor determines the condition has lasted or can be expected to last


continuously for at least a year, or can lead to death.

Column (e). If your child was born before 1991, you must enter his or her
social security number in column (e). If your child doesn’t have a number, apply
for one by filing Form SS-5 with your local Social Security Administration (SSA)
office. It usually takes about 2 weeks to get a number. If your child won’t have a
number by the time you are ready to file your return, ask the SSA to give you a
Form SSA-5028. When you file your return, enter “applied for” in column (e). If
you got a Form SSA-5028, attach a copy of it to your return.
Column (g). Enter the number of months your child lived with you in your
home in the United States during 1991. (Don’t enter more than 12.) Count
temporary absences such as for school or vacation as time lived in your home. If
the Exception on page 57 applies to your child, enter “12” in this column.

Part III Fill in this part only if you want the IRS to figure the earned income credit for
you.
Other information

Line 2 If you received any earned income that is not taxable, enter the total of that
income on line 2. List the type and amount of this income in the space to the left
of line 2. If you need more space, attach a statement.

Line 3b Enter the total amount you paid in 1991 for health insurance that covered at
least one of your qualifying children even if the insurance covered you and other
members of your family.
Example 1. You had health insurance at work that covered you, your spouse,
and your qualifying child. You paid part of the cost for the insurance and your
employer paid part. Your pay statements for 1991 show that you paid a total of
$500 for the health insurance. You should enter $500 on line 3b.
Example 2. You paid $700 for health insurance in 1991. The insurance covered
you and your spouse for the first 6 months and you, your spouse, and your
qualifying child for the last 6 months. The total amount you paid for health
insurance for the last 6 months of 1991 was $350. You should enter $350 on line
3b.
Do not include on line 3b—
● Amounts paid to doctors, dentists, hospitals, etc.

● Amounts paid for prescription medicines and drugs.

● Amounts contributed under a cafeteria plan.

● Any amount paid, reimbursed, or subsidized by Federal, state, or local


governments or their subsidiary agencies or offices unless you must include
that amount in your income.
Page 60

Part IV Line 4 If the amount on Form 1040A, line 7, includes an amount for a taxable
scholarship or fellowship grant that wasn’t reported on a W-2 form, subtract that
Figure your amount from the amount on line 7. Enter the result on line 4 of Schedule EIC.
earned income Also enter “SCH” and the amount you subtracted in the space to the left of line
credit 4.

Line 5 If you received any earned income that was not taxable, enter the total of that
income on line 5. List the type and amount of this income in the space to the left
of line 5. If you need more space, attach a statement.

Lines 8–11 Basic credit. The amount of this credit depends on whether you listed one
qualifying child or two qualifying children in Part II of Schedule EIC. If you had
more than two qualifying children, you need to list only two to get the maximum
basic credit.
If you listed a qualifying child who was born in 1991, you can use that child to
figure your basic credit even if you are also using that child to take the extra
credit for a child born in 1991.

Lines 12a–16 Health insurance credit. If you paid for health insurance in 1991 and the
insurance covered at least one of your qualifying children, you can also take this
credit.
On line 12b, enter the total amount you paid in 1991 for health insurance even
if the insurance covered you and other members of your family.
Example 1. You had health insurance at work that covered you, your spouse,
and your qualifying child. You paid part of the cost for the insurance and your
employer paid part. Your pay statements for 1991 show that you paid a total of
$500 for the health insurance. You should enter $500 on line 12b.
Example 2. You paid $700 for health insurance in 1991. The insurance covered
you and your spouse for the first 6 months and you, your spouse, and your
qualifying child for the last 6 months. The total amount you paid for health
insurance for the last 6 months of 1991 was $350. You should enter $350 on line
12b.
Do not include on line 12b—
● Amounts paid to doctors, dentists, hospitals, etc.

● Amounts paid for prescription medicines and drugs.

● Amounts contributed under a cafeteria plan.

● Any amount paid, reimbursed, or subsidized by Federal, state, or local


governments or their agencies or offices unless you must include that amount
in your income.

Lines 17–19 Extra credit for child born in 1991. You can take this credit ONLY if:

● You listed in Part II of Schedule EIC a child born in 1991, AND

● You did not take the credit for child care expenses or the exclusion of
employer-provided dependent care benefits on Schedule 2 for the same child.
If you had more than one qualifying child born in 1991 (for example, twins), the
amount of this credit does not change.
Page 61

To find your basic credit: First, read down the “At least — But
TABLE A—Basic Credit less than” columns and find the line that includes the amount you
entered on line 7 or line 9 of Schedule EIC. Next, read across to the
1991 Earned Income Credit column that includes the number of qualifying children you listed
on Schedule EIC. Then, enter the credit from that column on Sched-
Caution: This is not a tax table. ule EIC, line 8 or line 10, whichever applies.

If the amount And you listed— If the amount And you listed— If the amount And you listed— If the amount And you listed—
on Schedule EIC, on Schedule EIC, on Schedule EIC, on Schedule EIC,
line 7 or One Two line 7 or One Two line 7 or One Two line 7 or One Two
line 9, is— child children line 9, is— child children line 9, is— child children line 9, is— child children

At But less Your basic credit At But less Your basic credit At But less Your basic credit At But less Your basic credit
least than is— least than is— least than is— least than is—

$1 $50 $4 $4 $2,800 $2,850 $472 $489 $5,600 $5,650 $939 $973 $12,500 $12,550 $1,040 $1,078
50 100 13 13 2,850 2,900 480 497 5,650 5,700 948 982 12,550 12,600 1,034 1,071
100 150 21 22 2,900 2,950 488 506 5,700 5,750 956 990 12,600 12,650 1,028 1,065
150 200 29 30 2,950 3,000 497 515 5,750 5,800 964 999 12,650 12,700 1,022 1,059

200 250 38 39 3,000 3,050 505 523 5,800 5,850 973 1,008 12,700 12,750 1,016 1,053
250 300 46 48 3,050 3,100 514 532 5,850 5,900 981 1,016 12,750 12,800 1,010 1,047
300 350 54 56 3,100 3,150 522 541 5,900 5,950 989 1,025 12,800 12,850 1,004 1,041
350 400 63 65 3,150 3,200 530 549 5,950 6,000 998 1,034 12,850 12,900 999 1,034

400 450 71 74 3,200 3,250 539 558 6,000 6,050 1,006 1,042 12,900 12,950 993 1,028
450 500 79 82 3,250 3,300 547 567 6,050 6,100 1,015 1,051 12,950 13,000 987 1,022
500 550 88 91 3,300 3,350 555 575 6,100 6,150 1,023 1,060 13,000 13,050 981 1,016
550 600 96 99 3,350 3,400 564 584 6,150 6,200 1,031 1,068 13,050 13,100 975 1,010

600 650 104 108 3,400 3,450 572 593 6,200 6,250 1,040 1,077 13,100 13,150 969 1,003
650 700 113 117 3,450 3,500 580 601 6,250 6,300 1,048 1,086 13,150 13,200 963 997
700 750 121 125 3,500 3,550 589 610 6,300 6,350 1,056 1,094 13,200 13,250 957 991
750 800 129 134 3,550 3,600 597 618 6,350 6,400 1,065 1,103 13,250 13,300 951 985

800 850 138 143 3,600 3,650 605 627 6,400 6,450 1,073 1,112 13,300 13,350 945 979
850 900 146 151 3,650 3,700 614 636 6,450 6,500 1,081 1,120 13,350 13,400 939 973
900 950 154 160 3,700 3,750 622 644 6,500 6,550 1,090 1,129 13,400 13,450 933 966
950 1,000 163 169 3,750 3,800 630 653 6,550 6,600 1,098 1,137 13,450 13,500 927 960

1,000 1,050 171 177 3,800 3,850 639 662 6,600 6,650 1,106 1,146 13,500 13,550 921 954
1,050 1,100 180 186 3,850 3,900 647 670 6,650 6,700 1,115 1,155 13,550 13,600 915 948
1,100 1,150 188 195 3,900 3,950 655 679 6,700 6,750 1,123 1,163 13,600 13,650 909 942
1,150 1,200 196 203 3,950 4,000 664 688 6,750 6,800 1,131 1,172 13,650 13,700 903 935

1,200 1,250 205 212 4,000 4,050 672 696 6,800 6,850 1,140 1,181 13,700 13,750 897 929
1,250 1,300 213 221 4,050 4,100 681 705 6,850 6,900 1,148 1,189 13,750 13,800 891 923
1,300 1,350 221 229 4,100 4,150 689 714 6,900 6,950 1,156 1,198 13,800 13,850 885 917
1,350 1,400 230 238 4,150 4,200 697 722 6,950 7,000 1,165 1,207 13,850 13,900 879 911

1,400 1,450 238 247 4,200 4,250 706 731 7,000 7,050 1,173 1,215 13,900 13,950 873 905
1,450 1,500 246 255 4,250 4,300 714 740 7,050 7,100 1,182 1,224 13,950 14,000 867 898
1,500 1,550 255 264 4,300 4,350 722 748 7,100 11,250 1,192 1,235 14,000 14,050 861 892
1,550 1,600 263 272 4,350 4,400 731 757 11,250 11,300 1,189 1,232 14,050 14,100 855 886

1,600 1,650 271 281 4,400 4,450 739 766 11,300 11,350 1,183 1,226 14,100 14,150 849 880
1,650 1,700 280 290 4,450 4,500 747 774 11,350 11,400 1,177 1,220 14,150 14,200 843 874
1,700 1,750 288 298 4,500 4,550 756 783 11,400 11,450 1,172 1,214 14,200 14,250 837 868
1,750 1,800 296 307 4,550 4,600 764 791 11,450 11,500 1,166 1,207 14,250 14,300 831 861

1,800 1,850 305 316 4,600 4,650 772 800 11,500 11,550 1,160 1,201 14,300 14,350 826 855
1,850 1,900 313 324 4,650 4,700 781 809 11,550 11,600 1,154 1,195 14,350 14,400 820 849
1,900 1,950 321 333 4,700 4,750 789 817 11,600 11,650 1,148 1,189 14,400 14,450 814 843
1,950 2,000 330 342 4,750 4,800 797 826 11,650 11,700 1,142 1,183 14,450 14,500 808 837

2,000 2,050 338 350 4,800 4,850 806 835 11,700 11,750 1,136 1,177 14,500 14,550 802 830
2,050 2,100 347 359 4,850 4,900 814 843 11,750 11,800 1,130 1,170 14,550 14,600 796 824
2,100 2,150 355 368 4,900 4,950 822 852 11,800 11,850 1,124 1,164 14,600 14,650 790 818
2,150 2,200 363 376 4,950 5,000 831 861 11,850 11,900 1,118 1,158 14,650 14,700 784 812

2,200 2,250 372 385 5,000 5,050 839 869 11,900 11,950 1,112 1,152
2,250 2,300 380 394 5,050 5,100 848 878 11,950 12,000 1,106 1,146
2,300 2,350 388 402 5,100 5,150 856 887 12,000 12,050 1,100 1,139
2,350 2,400 397 411 5,150 5,200 864 895 12,050 12,100 1,094 1,133

2,400 2,450 405 420 5,200 5,250 873 904 12,100 12,150 1,088 1,127 TABLE A
2,450 2,500 413 428 5,250 5,300 881 913 12,150 12,200 1,082 1,121
2,500 2,550 422 437 5,300 5,350 889 921 12,200 12,250 1,076 1,115 (This table continues
2,550 2,600 430 445 5,350 5,400 898 930 12,250 12,300 1,070 1,109
on next page)
2,600 2,650 438 454 5,400 5,450 906 939 12,300 12,350 1,064 1,102
2,650 2,700 447 463 5,450 5,500 914 947 12,350 12,400 1,058 1,096
2,700 2,750 455 471 5,500 5,550 923 956 12,400 12,450 1,052 1,090
2,750 2,800 463 480 5,550 5,600 931 964 12,450 12,500 1,046 1,084
Page 62 1991 Earned Income Credit TABLE A—Basic Credit Continued
If the amount And you listed— If the amount And you listed— If the amount And you listed—
on Schedule EIC, on Schedule EIC, on Schedule EIC,
line 7 or One Two line 7 or One Two line 7 or One Two
line 9, is— child children line 9, is— child children line 9, is— child children

At But less Your basic credit At But less Your basic credit At But less Your basic credit
least than is— least than is— least than is—

$14,700 $14,750 $778 $806 $17,900 $17,950 $396 $410 $21,100 $21,150 $14 $15
14,750 14,800 772 800 17,950 18,000 390 404 21,150 21,200 8 8
14,800 14,850 766 793 18,000 18,050 384 398 21,200 21,250 2 2
14,850 14,900 760 787 18,050 18,100 378 392

14,900 14,950 754 781 18,100 18,150 372 385


14,950 15,000 748 775 18,150 18,200 366 379 $21,250 or more—you may not
15,000 15,050 742 769 18,200 18,250 360 373 take the credit
15,050 15,100 736 762 18,250 18,300 354 367

15,100 15,150 730 756 18,300 18,350 348 361


15,150 15,200 724 750 18,350 18,400 342 355
15,200 15,250 718 744 18,400 18,450 336 348
15,250 15,300 712 738 18,450 18,500 330 342

15,300 15,350 706 732 18,500 18,550 324 336


15,350 15,400 700 725 18,550 18,600 319 330
15,400 15,450 694 719 18,600 18,650 313 324
15,450 15,500 688 713 18,650 18,700 307 317

15,500 15,550 682 707 18,700 18,750 301 311


15,550 15,600 676 701 18,750 18,800 295 305
15,600 15,650 670 694 18,800 18,850 289 299
15,650 15,700 664 688 18,850 18,900 283 293

15,700 15,750 659 682 18,900 18,950 277 287


15,750 15,800 653 676 18,950 19,000 271 280
15,800 15,850 647 670 19,000 19,050 265 274
15,850 15,900 641 664 19,050 19,100 259 268

15,900 15,950 635 657 19,100 19,150 253 262


15,950 16,000 629 651 19,150 19,200 247 256
16,000 16,050 623 645 19,200 19,250 241 250
16,050 16,100 617 639 19,250 19,300 235 243

16,100 16,150 611 633 19,300 19,350 229 237


16,150 16,200 605 626 19,350 19,400 223 231
16,200 16,250 599 620 19,400 19,450 217 225
16,250 16,300 593 614 19,450 19,500 211 219

16,300 16,350 587 608 19,500 19,550 205 212


16,350 16,400 581 602 19,550 19,600 199 206
16,400 16,450 575 596 19,600 19,650 193 200
16,450 16,500 569 589 19,650 19,700 187 194

16,500 16,550 563 583 19,700 19,750 181 188


16,550 16,600 557 577 19,750 19,800 175 182
16,600 16,650 551 571 19,800 19,850 169 175
16,650 16,700 545 565 19,850 19,900 163 169

16,700 16,750 539 559 19,900 19,950 157 163


16,750 16,800 533 552 19,950 20,000 151 157
16,800 16,850 527 546 20,000 20,050 146 151
16,850 16,900 521 540 20,050 20,100 140 144

16,900 16,950 515 534 20,100 20,150 134 138


16,950 17,000 509 528 20,150 20,200 128 132
17,000 17,050 503 521 20,200 20,250 122 126
17,050 17,100 497 515 20,250 20,300 116 120

17,100 17,150 491 509 20,300 20,350 110 114


17,150 17,200 486 503 20,350 20,400 104 107
17,200 17,250 480 497 20,400 20,450 98 101
17,250 17,300 474 491 20,450 20,500 92 95

17,300 17,350 468 484 20,500 20,550 86 89


17,350 17,400 462 478 20,550 20,600 80 83
17,400 17,450 456 472 20,600 20,650 74 76
17,450 17,500 450 466 20,650 20,700 68 70

17,500 17,550 444 460 20,700 20,750 62 64


17,550 17,600 438 453 20,750 20,800 56 58
17,600 17,650 432 447 20,800 20,850 50 52
17,650 17,700 426 441 20,850 20,900 44 46

17,700 17,750 420 435 20,900 20,950 38 39


17,750 17,800 414 429 20,950 21,000 32 33
17,800 17,850 408 423 21,000 21,050 26 27 TABLE A
17,850 17,900 402 416 21,050 21,100 20 21
Page 63

TABLE B—Health Insurance Credit To find your health insurance credit: First, read
down the “At least—But less than” columns and find
the line that includes the amount you entered on line
1991 Earned Income Credit 7 or line 9 of Schedule EIC. Next, read across and find
Caution: This is not a tax table. the credit. Then, enter the credit on Schedule EIC,
line 13 or line 15, whichever applies.
If the amount Your If the amount Your If the amount Your If the amount Your If the amount Your
on Schedule EIC, health on Schedule EIC, health on Schedule EIC, health on Schedule EIC, health on Schedule EIC, health
line 7 or insurance line 7 or insurance line 7 or insurance line 7 or insurance line 7 or insurance
line 9, is— credit line 9, is— credit line 9, is— credit line 9, is— credit line 9, is— credit
is— is— is— is— is—
At But less At But less At But less At But less At But less
least than least than least than least than least than
$1 $50 $2 $3,600 $3,650 $218 $11,300 $11,350 $425 $14,900 $14,950 $271 $18,500 $18,550 $117
50 100 5 3,650 3,700 221 11,350 11,400 423 14,950 15,000 269 18,550 18,600 115
100 150 8 3,700 3,750 224 11,400 11,450 421 15,000 15,050 267 18,600 18,650 112
150 200 11 3,750 3,800 227 11,450 11,500 419 15,050 15,100 264 18,650 18,700 110
200 250 14 3,800 3,850 230 11,500 11,550 417 15,100 15,150 262 18,700 18,750 108
250 300 17 3,850 3,900 233 11,550 11,600 414 15,150 15,200 260 18,750 18,800 106
300 350 20 3,900 3,950 236 11,600 11,650 412 15,200 15,250 258 18,800 18,850 104
350 400 23 3,950 4,000 239 11,650 11,700 410 15,250 15,300 256 18,850 18,900 102
400 450 26 4,000 4,050 242 11,700 11,750 408 15,300 15,350 254 18,900 18,950 100
450 500 29 4,050 4,100 245 11,750 11,800 406 15,350 15,400 252 18,950 19,000 97
500 550 32 4,100 4,150 248 11,800 11,850 404 15,400 15,450 250 19,000 19,050 95
550 600 35 4,150 4,200 251 11,850 11,900 402 15,450 15,500 247 19,050 19,100 93
600 650 38 4,200 4,250 254 11,900 11,950 399 15,500 15,550 245 19,100 19,150 91
650 700 41 4,250 4,300 257 11,950 12,000 397 15,550 15,600 243 19,150 19,200 89
700 750 44 4,300 4,350 260 12,000 12,050 395 15,600 15,650 241 19,200 19,250 87
750 800 47 4,350 4,400 263 12,050 12,100 393 15,650 15,700 239 19,250 19,300 85
800 850 50 4,400 4,450 266 12,100 12,150 391 15,700 15,750 237 19,300 19,350 82
850 900 53 4,450 4,500 269 12,150 12,200 389 15,750 15,800 235 19,350 19,400 80
900 950 56 4,500 4,550 272 12,200 12,250 387 15,800 15,850 232 19,400 19,450 78
950 1,000 59 4,550 4,600 275 12,250 12,300 384 15,850 15,900 230 19,450 19,500 76
1,000 1,050 62 4,600 4,650 278 12,300 12,350 382 15,900 15,950 228 19,500 19,550 74
1,050 1,100 65 4,650 4,700 281 12,350 12,400 380 15,950 16,000 226 19,550 19,600 72
1,100 1,150 68 4,700 4,750 284 12,400 12,450 378 16,000 16,050 224 19,600 19,650 70
1,150 1,200 71 4,750 4,800 287 12,450 12,500 376 16,050 16,100 222 19,650 19,700 67
1,200 1,250 74 4,800 4,850 290 12,500 12,550 374 16,100 16,150 220 19,700 19,750 65
1,250 1,300 77 4,850 4,900 293 12,550 12,600 372 16,150 16,200 217 19,750 19,800 63
1,300 1,350 80 4,900 4,950 296 12,600 12,650 369 16,200 16,250 215 19,800 19,850 61
1,350 1,400 83 4,950 5,000 299 12,650 12,700 367 16,250 16,300 213 19,850 19,900 59
1,400 1,450 86 5,000 5,050 302 12,700 12,750 365 16,300 16,350 211 19,900 19,950 57
1,450 1,500 89 5,050 5,100 305 12,750 12,800 363 16,350 16,400 209 19,950 20,000 55
1,500 1,550 92 5,100 5,150 308 12,800 12,850 361 16,400 16,450 207 20,000 20,050 52
1,550 1,600 95 5,150 5,200 311 12,850 12,900 359 16,450 16,500 205 20,050 20,100 50
1,600 1,650 98 5,200 5,250 314 12,900 12,950 357 16,500 16,550 202 20,100 20,150 48
1,650 1,700 101 5,250 5,300 317 12,950 13,000 354 16,550 16,600 200 20,150 20,200 46
1,700 1,750 104 5,300 5,350 320 13,000 13,050 352 16,600 16,650 198 20,200 20,250 44
1,750 1,800 107 5,350 5,400 323 13,050 13,100 350 16,650 16,700 196 20,250 20,300 42
1,800 1,850 110 5,400 5,450 326 13,100 13,150 348 16,700 16,750 194 20,300 20,350 40
1,850 1,900 113 5,450 5,500 329 13,150 13,200 346 16,750 16,800 192 20,350 20,400 37
1,900 1,950 116 5,500 5,550 332 13,200 13,250 344 16,800 16,850 190 20,400 20,450 35
1,950 2,000 119 5,550 5,600 335 13,250 13,300 342 16,850 16,900 187 20,450 20,500 33
2,000 2,050 122 5,600 5,650 338 13,300 13,350 339 16,900 16,950 185 20,500 20,550 31
2,050 2,100 125 5,650 5,700 341 13,350 13,400 337 16,950 17,000 183 20,550 20,600 29
2,100 2,150 128 5,700 5,750 344 13,400 13,450 335 17,000 17,050 181 20,600 20,650 27
2,150 2,200 131 5,750 5,800 347 13,450 13,500 333 17,050 17,100 179 20,650 20,700 25
2,200 2,250 134 5,800 5,850 350 13,500 13,550 331 17,100 17,150 177 20,700 20,750 22
2,250 2,300 137 5,850 5,900 353 13,550 13,600 329 17,150 17,200 175 20,750 20,800 20
2,300 2,350 140 5,900 5,950 356 13,600 13,650 327 17,200 17,250 172 20,800 20,850 18
2,350 2,400 143 5,950 6,000 359 13,650 13,700 324 17,250 17,300 170 20,850 20,900 16
2,400 2,450 146 6,000 6,050 362 13,700 13,750 322 17,300 17,350 168 20,900 20,950 14
2,450 2,500 149 6,050 6,100 365 13,750 13,800 320 17,350 17,400 166 20,950 21,000 12
2,500 2,550 152 6,100 6,150 368 13,800 13,850 318 17,400 17,450 164 21,000 21,050 10
2,550 2,600 155 6,150 6,200 371 13,850 13,900 316 17,450 17,500 162 21,050 21,100 7
2,600 2,650 158 6,200 6,250 374 13,900 13,950 314 17,500 17,550 160 21,100 21,150 5
2,650 2,700 161 6,250 6,300 377 13,950 14,000 312 17,550 17,600 157 21,150 21,200 3
2,700 2,750 164 6,300 6,350 380 14,000 14,050 309 17,600 17,650 155 21,200 21,250 1
2,750 2,800 167 6,350 6,400 383 14,050 14,100 307 17,650 17,700 153
2,800 2,850 170 6,400 6,450 386 14,100 14,150 305 17,700 17,750 151
2,850 2,900 173 6,450 6,500 389 14,150 14,200 303 17,750 17,800 149 $21,250 or more—you
2,900 2,950 176 6,500 6,550 392 14,200 14,250 301 17,800 17,850 147 may not take the credit
2,950 3,000 179 6,550 6,600 395 14,250 14,300 299 17,850 17,900 145
3,000 3,050 182 6,600 6,650 398 14,300 14,350 297 17,900 17,950 142
3,050 3,100 185 6,650 6,700 401 14,350 14,400 294 17,950 18,000 140
3,100 3,150 188 6,700 6,750 404 14,400 14,450 292 18,000 18,050 138
3,150 3,200 191 6,750 6,800 407 14,450 14,500 290 18,050 18,100 136
3,200 3,250 194 6,800 6,850 410 14,500 14,550 288 18,100 18,150 134
3,250 3,300 197 6,850 6,900 413 14,550 14,600 286 18,150 18,200 132
3,300 3,350 200 6,900 6,950 416 14,600 14,650 284 18,200 18,250 130
3,350 3,400 203 6,950 7,000 419 14,650 14,700 282 18,250 18,300 127
3,400 3,450 206 7,000 7,050 422 14,700 14,750 279 18,300 18,350 125
3,450 3,500 209 7,050 7,100 425 14,750 14,800 277 18,350 18,400 123
3,500 3,550 212 7,100 11,250 428 14,800 14,850 275 18,400 18,450 121 TABLE B
3,550 3,600 215 11,250 11,300 427 14,850 14,900 273 18,450 18,500 119
Page 64
Caution: To find your extra credit for a child born in 1991:
TABLE C—Extra Credit This is not a First, read down the “At least—But less than” columns
and find the line that includes the amount you entered
for Child Born in 1991 tax table.
on line 7 or line 9 of Schedule EIC. Next, read across
and find the credit. Then, enter the credit on Schedule
1991 Earned Income Credit EIC, line 17 or line 18, whichever applies.
If the amount Your If the amount Your If the amount Your If the amount Your If the amount Your
on Schedule EIC, credit on Schedule EIC, credit on Schedule EIC, credit on Schedule EIC, credit on Schedule EIC, credit
line 7 or for a line 7 or for a line 7 or for a line 7 or for a line 7 or for a
line 9, is— child line 9, is— child line 9, is— child line 9, is— child line 9, is— child
born in born in born in born in born in
At But less 1991 At But less 1991 At But less 1991 At But less 1991 At But less 1991
least than is— least than is— least than is— least than is— least than is—
$1 $50 $1 $3,600 $3,650 $181 $11,300 $11,350 $354 $14,900 $14,950 $226 $18,500 $18,550 $97
50 100 4 3,650 3,700 184 11,350 11,400 353 14,950 15,000 224 18,550 18,600 95
100 150 6 3,700 3,750 186 11,400 11,450 351 15,000 15,050 222 18,600 18,650 94
150 200 9 3,750 3,800 189 11,450 11,500 349 15,050 15,100 220 18,650 18,700 92
200 250 11 3,800 3,850 191 11,500 11,550 347 15,100 15,150 219 18,700 18,750 90
250 300 14 3,850 3,900 194 11,550 11,600 345 15,150 15,200 217 18,750 18,800 88
300 350 16 3,900 3,950 196 11,600 11,650 344 15,200 15,250 215 18,800 18,850 87
350 400 19 3,950 4,000 199 11,650 11,700 342 15,250 15,300 213 18,850 18,900 85
400 450 21 4,000 4,050 201 11,700 11,750 340 15,300 15,350 212 18,900 18,950 83
450 500 24 4,050 4,100 204 11,750 11,800 338 15,350 15,400 210 18,950 19,000 81
500 550 26 4,100 4,150 206 11,800 11,850 336 15,400 15,450 208 19,000 19,050 79
550 600 29 4,150 4,200 209 11,850 11,900 335 15,450 15,500 206 19,050 19,100 78
600 650 31 4,200 4,250 211 11,900 11,950 333 15,500 15,550 204 19,100 19,150 76
650 700 34 4,250 4,300 214 11,950 12,000 331 15,550 15,600 203 19,150 19,200 74
700 750 36 4,300 4,350 216 12,000 12,050 329 15,600 15,650 201 19,200 19,250 72
750 800 39 4,350 4,400 219 12,050 12,100 328 15,650 15,700 199 19,250 19,300 71
800 850 41 4,400 4,450 221 12,100 12,150 326 15,700 15,750 197 19,300 19,350 69
850 900 44 4,450 4,500 224 12,150 12,200 324 15,750 15,800 195 19,350 19,400 67
900 950 46 4,500 4,550 226 12,200 12,250 322 15,800 15,850 194 19,400 19,450 65
950 1,000 49 4,550 4,600 229 12,250 12,300 320 15,850 15,900 192 19,450 19,500 63
1,000 1,050 51 4,600 4,650 231 12,300 12,350 319 15,900 15,950 190 19,500 19,550 62
1,050 1,100 54 4,650 4,700 234 12,350 12,400 317 15,950 16,000 188 19,550 19,600 60
1,100 1,150 56 4,700 4,750 236 12,400 12,450 315 16,000 16,050 187 19,600 19,650 58
1,150 1,200 59 4,750 4,800 239 12,450 12,500 313 16,050 16,100 185 19,650 19,700 56
1,200 1,250 61 4,800 4,850 241 12,500 12,550 311 16,100 16,150 183 19,700 19,750 54
1,250 1,300 64 4,850 4,900 244 12,550 12,600 310 16,150 16,200 181 19,750 19,800 53
1,300 1,350 66 4,900 4,950 246 12,600 12,650 308 16,200 16,250 179 19,800 19,850 51
1,350 1,400 69 4,950 5,000 249 12,650 12,700 306 16,250 16,300 178 19,850 19,900 49
1,400 1,450 71 5,000 5,050 251 12,700 12,750 304 16,300 16,350 176 19,900 19,950 47
1,450 1,500 74 5,050 5,100 254 12,750 12,800 303 16,350 16,400 174 19,950 20,000 46
1,500 1,550 76 5,100 5,150 256 12,800 12,850 301 16,400 16,450 172 20,000 20,050 44
1,550 1,600 79 5,150 5,200 259 12,850 12,900 299 16,450 16,500 170 20,050 20,100 42
1,600 1,650 81 5,200 5,250 261 12,900 12,950 297 16,500 16,550 169 20,100 20,150 40
1,650 1,700 84 5,250 5,300 264 12,950 13,000 295 16,550 16,600 167 20,150 20,200 38
1,700 1,750 86 5,300 5,350 266 13,000 13,050 294 16,600 16,650 165 20,200 20,250 37
1,750 1,800 89 5,350 5,400 269 13,050 13,100 292 16,650 16,700 163 20,250 20,300 35
1,800 1,850 91 5,400 5,450 271 13,100 13,150 290 16,700 16,750 162 20,300 20,350 33
1,850 1,900 94 5,450 5,500 274 13,150 13,200 288 16,750 16,800 160 20,350 20,400 31
1,900 1,950 96 5,500 5,550 276 13,200 13,250 286 16,800 16,850 158 20,400 20,450 29
1,950 2,000 99 5,550 5,600 279 13,250 13,300 285 16,850 16,900 156 20,450 20,500 28
2,000 2,050 101 5,600 5,650 281 13,300 13,350 283 16,900 16,950 154 20,500 20,550 26
2,050 2,100 104 5,650 5,700 284 13,350 13,400 281 16,950 17,000 153 20,550 20,600 24
2,100 2,150 106 5,700 5,750 286 13,400 13,450 279 17,000 17,050 151 20,600 20,650 22
2,150 2,200 109 5,750 5,800 289 13,450 13,500 278 17,050 17,100 149 20,650 20,700 21
2,200 2,250 111 5,800 5,850 291 13,500 13,550 276 17,100 17,150 147 20,700 20,750 19
2,250 2,300 114 5,850 5,900 294 13,550 13,600 274 17,150 17,200 145 20,750 20,800 17
2,300 2,350 116 5,900 5,950 296 13,600 13,650 272 17,200 17,250 144 20,800 20,850 15
2,350 2,400 119 5,950 6,000 299 13,650 13,700 270 17,250 17,300 142 20,850 20,900 13
2,400 2,450 121 6,000 6,050 301 13,700 13,750 269 17,300 17,350 140 20,900 20,950 12
2,450 2,500 124 6,050 6,100 304 13,750 13,800 267 17,350 17,400 138 20,950 21,000 10
2,500 2,550 126 6,100 6,150 306 13,800 13,850 265 17,400 17,450 137 21,000 21,050 8
2,550 2,600 129 6,150 6,200 309 13,850 13,900 263 17,450 17,500 135 21,050 21,100 6
2,600 2,650 131 6,200 6,250 311 13,900 13,950 262 17,500 17,550 133 21,100 21,150 4
2,650 2,700 134 6,250 6,300 314 13,950 14,000 260 17,550 17,600 131 21,150 21,200 3
2,700 2,750 136 6,300 6,350 316 14,000 14,050 258 17,600 17,650 129 21,200 21,250 1
2,750 2,800 139 6,350 6,400 319 14,050 14,100 256 17,650 17,700 128
2,800 2,850 141 6,400 6,450 321 14,100 14,150 254 17,700 17,750 126
2,850 2,900 144 6,450 6,500 324 14,150 14,200 253 17,750 17,800 124 $21,250 or more—you
2,900 2,950 146 6,500 6,550 326 14,200 14,250 251 17,800 17,850 122 may not take the credit
2,950 3,000 149 6,550 6,600 329 14,250 14,300 249 17,850 17,900 120
3,000 3,050 151 6,600 6,650 331 14,300 14,350 247 17,900 17,950 119
3,050 3,100 154 6,650 6,700 334 14,350 14,400 245 17,950 18,000 117
3,100 3,150 156 6,700 6,750 336 14,400 14,450 244 18,000 18,050 115
3,150 3,200 159 6,750 6,800 339 14,450 14,500 242 18,050 18,100 113
3,200 3,250 161 6,800 6,850 341 14,500 14,550 240 18,100 18,150 112
3,250 3,300 164 6,850 6,900 344 14,550 14,600 238 18,150 18,200 110
3,300 3,350 166 6,900 6,950 346 14,600 14,650 237 18,200 18,250 108
3,350 3,400 169 6,950 7,000 349 14,650 14,700 235 18,250 18,300 106
3,400 3,450 171 7,000 7,050 351 14,700 14,750 233 18,300 18,350 104
3,450 3,500 174 7,050 7,100 354 14,750 14,800 231 18,350 18,400 103
3,500 3,550 176 7,100 11,250 357 14,800 14,850 229 18,400 18,450 101 TABLE C
3,550 3,600 179 11,250 11,300 356 14,850 14,900 228 18,450 18,500 99
Page 65

Section 6—After you fill out Form 1040A

Where do I file? If an addressed envelope came with your return, please use it. If you do not have
one, or if you moved during the year, mail your return to the Internal Revenue
Service Center for the place where you live. No street address is needed.
Alabama—Memphis, TN 37501 New York—New York City and counties of
Alaska—Ogden, UT 84201 Nassau, Rockland, Suffolk, and Westchester—
Arizona—Ogden, UT 84201 Holtsville, NY 00501
Arkansas—Memphis, TN 37501 All other counties—
California—Counties of Alpine, Amador, Butte, Andover, MA 05501
Calaveras, Colusa, Contra Costa, Del Norte, North Carolina—Memphis, TN 37501
El Dorado, Glenn, Humboldt, Lake, Lassen, North Dakota—Ogden, UT 84201
Marin, Mendocino, Modoc, Napa, Nevada, Ohio—Cincinnati, OH 45999
Placer, Plumas, Sacramento, San Joaquin, Oklahoma—Austin, TX 73301
Shasta, Sierra, Siskiyou, Solano, Sonoma, Oregon—Ogden, UT 84201
Sutter, Tehama, Trinity, Yolo, and Yuba— Pennsylvania—Philadelphia, PA 19255
Ogden, UT 84201 Rhode Island—Andover, MA 05501
All other counties— South Carolina—Atlanta, GA 39901
Fresno, CA 93888
South Dakota—Ogden, UT 84201
Colorado—Ogden, UT 84201 Tennessee—Memphis, TN 37501
Connecticut—Andover, MA 05501
Texas—Austin, TX 73301
Delaware—Philadelphia, PA 19255 Utah—Ogden, UT 84201
District of Columbia—
Vermont—Andover, MA 05501
Philadelphia, PA 19255
Virginia—Philadelphia, PA 19255
Florida—Atlanta, GA 39901
Washington—Ogden, UT 84201
Georgia—Atlanta, GA 39901
West Virginia—Cincinnati, OH 45999
Hawaii—Fresno, CA 93888
Wisconsin—Kansas City, MO 64999
Idaho—Ogden, UT 84201
Wyoming—Ogden, UT 84201
Illinois—Kansas City, MO 64999
American Samoa—Philadelphia, PA 19255
Indiana—Cincinnati, OH 45999
Guam—Commissioner of Revenue and Taxation
Iowa—Kansas City, MO 64999 855 West Marine Dr.
Kansas—Austin, TX 73301 Agana, GU 96910
Kentucky—Cincinnati, OH 45999 Puerto Rico (or if excluding income under
Louisiana—Memphis, TN 37501 section 933)—
Maine—Andover, MA 05501 Philadelphia, PA 19255
Maryland—Philadelphia, PA 19255 Virgin Islands: Nonpermanent residents—
Massachusetts—Andover, MA 05501 Philadelphia, PA 19255
Michigan—Cincinnati, OH 45999 Virgin Islands: Permanent residents—
Minnesota—Kansas City, MO 64999 V.I. Bureau of Internal Revenue
Mississippi—Memphis, TN 37501 Lockharts Garden No. 1A
Missouri—Kansas City, MO 64999 Charlotte Amalie
Montana—Ogden, UT 84201 St. Thomas, VI 00802
Nebraska—Ogden, UT 84201 Foreign country: U.S. citizens and those filing
Nevada—Ogden, UT 84201 Form 2555 or Form 4563—
Philadelphia, PA 19255
New Hampshire—Andover, MA 05501
New Jersey—Holtsville, NY 00501 All A.P.O. and F.P.O. addresses—
Philadelphia, PA 19255
New Mexico—Austin, TX 73301

What do I need if I If you write to the IRS about your return after you file it, include your social
write to the IRS? security number on your correspondence. If you don’t include it, it may take us
longer to reply.

What should I do If you move, always notify, in writing, the Internal Revenue Service center
if I move? where you filed your last return or the Chief, Taxpayer Service Division, in your
local IRS district office. You can use Form 8822 to notify us of your new
address. If you move after you file your return and you are expecting a refund,
you should also notify the post office serving your old address. This will help
forward your check to your new address.

How long should I Keep a copy of your tax return and records of all items appearing on it until the
keep my tax statute of limitations runs out. Usually this is 3 years from the date the return
return? was due or filed, or 2 years from the date the tax was paid, whichever is later.
You should keep some records longer. For example, keep property records
(including those on your home) as long as they are needed to figure the basis of
the original or replacement property. For more details, get Pub. 552.
Page 66

Income tax If the amount you owe the IRS (line 32) or the amount you overpaid the IRS
withholding and (line 29) is large, you may want to file a new Form W-4 with your employer to
estimated tax change the amount of income tax to be withheld from your pay. If you go back to
work after a period of unemployment, you may be able to reduce your
payments for
withholding.
1992
In general, you do not have to make estimated tax payments if you expect that
your 1992 tax return will show a tax refund OR a tax balance due the IRS of
less than $500. If your total estimated tax for 1992 is $500 or more, please get
Form 1040-ES. It has a worksheet you can use to see if you have to make
estimated tax payments.
See Pub. 505 for more details.

How do I amend If you find changes in your income, deductions, or credits after you mail your
my tax return? return, file Form 1040X to change the return you already filed. If you filed a
joint return, you may not, after the due date of that return, amend it to file as
married filing a separate return. Generally, Form 1040X must be filed within 3
years after the date the original return was filed, or within 2 years after the
date the tax was paid, whichever is later. A return filed early is considered filed
on the date it was due.
If your return is changed for any reason (for example, as a result of an audit of
your return by the IRS), it may affect your state income tax return. Contact your
state tax agency for more information.

How do I get Generally, individuals receive tax packages containing the forms and schedules
forms and that seem right for them based on what they filed last year. Forms, schedules,
publications? and publications you may need are listed below and on page 67. If you do not
have any tax questions and you only need copies of tax forms and publications,
you can—
● Visit your local IRS office.
● Visit a participating bank or post office to get Forms 1040, 1040A, 1040EZ,
Schedules A&B, Schedule EIC, Schedules 1 & 2, and their related
instructions.
● Visit a participating library, which stocks a wider variety of forms and
publications.
● Use the order blank on page 67. You should receive the items you order
within 2 weeks from the time you mail your request.
● Call our toll-free “Forms Only” number 1-800-TAX-FORM (1-800-829-3676).
The hours of operation during the filing season are 8:00 A.M. to 5:00 P.M.
(weekdays) and 9:00 A.M. to 3:00 P.M. (Saturdays). For callers in Alaska
and Hawaii, the hours are Pacific Standard Time. For callers in Puerto Rico,
the hours are Eastern Standard Time. You should receive your order within
7 to 10 work days after you call.
The following forms, schedules, and instructions may be obtained at
participating banks, post offices, or libraries.
Form 1040 Form 1040A
Instructions for Form 1040 & Schedules Instructions for Form 1040A & Schedules
Schedule A for itemized deductions Schedule 1 for Form 1040A filers to report
Schedule B for interest and dividend income if interest and dividend income
more than $400, and for answering the foreign Schedule 2 for Form 1040A filers to report child
accounts or foreign trusts questions and dependent care expenses
Schedule EIC for claiming the earned income Form 1040EZ
credit Instructions for Form 1040EZ
Participating libraries may also carry a variety of forms, schedules,
instructions, and publications that may be photocopied, or you can
order them from the Distribution Center for your state. See page 68 for
the address.
Page 67

Schedule 3, Credit for the Elderly or the Disabled Pub. 1, Your Rights as a Taxpayer
for Form 1040A Filers Pub. 17, Your Federal Income Tax
Schedule C, Profit or Loss From Business Pub. 334, Tax Guide for Small Business
Schedule D, Capital Gains and Losses Pub. 463, Travel, Entertainment, and Gift
Schedule E, Supplemental Income and Loss Expenses
Schedule F, Profit or Loss From Farming Pub. 501, Exemptions, Standard Deduction,
Schedule R, Credit for the Elderly or the and Filing Information
Disabled Pub. 502, Medical and Dental Expenses
Schedule SE, Self-Employment Tax Pub. 504, Tax Information for Divorced or
Form 1040-ES, Estimated Tax for Individuals Separated Individuals
Form 1040X, Amended U.S. Individual Income Pub. 505, Tax Withholding and Estimated Tax
Tax Return Pub. 508, Educational Expenses
Form 2106, Employee Business Expenses Pub. 521, Moving Expenses
Form 2119, Sale of Your Home Pub. 523, Tax Information on Selling Your
Form 2210, Underpayment of Estimated Tax by Home
Individuals and Fiduciaries Pub. 524, Credit for the Elderly or the Disabled
Form 2441, Child and Dependent Care Expenses Pub. 525, Taxable and Nontaxable Income
Form 3468, Investment Credit Pub. 527, Residential Rental Property
Form 3903, Moving Expenses (Including Rental of Vacation Houses)
Form 4562, Depreciation and Amortization Pub. 529, Miscellaneous Deductions
Form 4868, Application for Automatic Extension Pub. 553, Highlights of 1991 Tax Changes
of Time To File U.S. Individual Income Tax Pub. 554, Tax Information for Older Americans
Return Pub. 590, Individual Retirement Arrangements
Form 8283, Noncash Charitable Contributions (IRAs)
Form 8332, Release of Claim to Exemption for Pub. 596, Earned Income Credit
Child of Divorced or Separated Parents Pub. 910, Guide to Free Tax Services (includes
Form 8582, Passive Activity Loss Limitations a list of publications)
Form 8822, Change of Address Pub. 917, Business Use of a Car
Pub. 929, Tax Rules for Children and
Dependents

How do I use the 1. Cut the order blank on the dotted line and be sure to print or type your
order blank? name accurately on the other side. This will be the label used to send
material to you.
2. Circle the items you need. Use the blank spaces to order items not listed. If
you need more space, attach a separate sheet of paper listing the additional
items you need. To help reduce waste, please order only the items you think
you will need to prepare your return. We will send you two copies of each
form and one copy of each set of instructions or publication you circle.
3. Enclose the order blank in your own envelope and send it to the IRS address
shown on page 68 for your state. Do not use the envelope we furnished you
in your tax package because this envelope may be used only for filing your
income tax return. Be sure to allow 2 weeks to receive your order.

Order blank Schedule F


Schedule 3
2210 & 8582 &
1040 (1040A) & Pub. 508 Pub. 590
(1040) instructions instructions
instructions
Instructions Schedule R
2441 &
for 1040 & (1040) & 1040EZ 8822 Pub. 521 Pub. 596
instructions
Schedules instructions
Circle desired
Schedules Schedule Instructions 3903 &
forms, A&B (1040) SE (1040) for 1040EZ instructions
Pub. 1 Pub. 523 Pub. 910
instructions, and
publications Schedule C 1040-ES 4562 &
(1040) 1040A (1992) instructions Pub. 17 Pub. 525 Pub. 917

Instructions
Schedule D 1040X &
for 1040A & 4868 Pub. 334 Pub. 527 Pub. 929
(1040) instructions
Schedules
Schedule E Schedule 1 2106 & 8283 &
Pub. 463 Pub. 529
(1040) (1040A) instructions instructions
Schedule
Schedule 2 2119 &
EIC (1040A 8332 Pub. 505 Pub. 553
(1040A) instructions
or 1040)
Page 68

Where do I send If you live in: Send your order blank to:
my order for free Ä Ä
forms and
publications? Alaska, Arizona, California,
Colorado, Hawaii, Idaho, Western Area Distribution Center
Montana, Nevada, New Mexico, Rancho Cordova, CA
Oregon, Utah, Washington, 95743-0001
Wyoming

Alabama, Arkansas, Illinois,


Indiana, Iowa, Kansas, Kentucky,
Louisiana, Michigan, Minnesota, Central Area Distribution Center
Mississippi, Missouri, Nebraska, P.O. Box 9903
North Dakota, Ohio, Oklahoma, Bloomington, IL 61799
South Dakota, Tennessee, Texas,
Wisconsin

Connecticut, Delaware, District of


Columbia, Florida, Georgia, Maine,
Maryland, Massachusetts, New
Eastern Area Distribution Center
Hampshire, New Jersey, New
P.O. Box 85074
York, North Carolina,
Richmond, VA 23261-5074
Pennsylvania, Rhode Island, South
Carolina, Vermont, Virginia, West
Virginia

Foreign Addresses—Taxpayers with mailing addresses in foreign countries should


send the order blank to either: Eastern Area Distribution Center, P.O. Box 85074,
Richmond, VA 23261-5074; or Western Area Distribution Center, Rancho Cordova,
CA 95743-0001, whichever is closer. Send letter requests for other forms and
publications to: Eastern Area Distribution Center, P.O. Box 85074, Richmond, VA
23261-5074.
Puerto Rico—Eastern Area Distribution Center, P.O. Box 85074, Richmond, VA
23261-5074
Virgin Islands—V.I. Bureau of Internal Revenue, Lockharts Garden, No. 1A,
Charlotte Amalie, St. Thomas, VI 00802

Detach at this line

Name

Number, street, and apt. number

City, town or post office, state, and ZIP code


Page 69

Where do I call to Call the IRS with your tax question. If the instructions to the tax forms and our free
get answers to my tax publications have not answered your question, please call us TOLL-FREE. “Toll-free”
is a telephone call for which you pay only local charges.
Federal tax
questions? Choosing the right number— Use only the number listed below for your area. Use a
local city number only if it is not a long distance call for you. Please do not dial
“1-800” when using a local city number. However, when dialing from an area that
does not have a local number, be sure to dial “1-800” before calling the toll-free number.
Before you call— Remember that good communication is a two-way process. IRS
representatives care about the quality of the service we provide to you, our customer. You
can help us provide accurate, complete answers to your tax questions by having the
following information available:
1. The tax form, schedule, or notice to which your question relates.
2. The facts about your particular situation (the answer to the same question often
varies from one taxpayer to another because of differences in their age, income,
whether they can be claimed as a dependent, etc.).
3. The name of any IRS publication or other source of information that you used to look
for the answer.
Before you hang up— If you do not fully understand the answer you receive, or you
feel our representative may not fully understand your question, our representative needs
to know this. The representative will be happy to take the additional time required to be
sure he or she has answered your question fully and in the manner that is most helpful
to you.
By law, you are responsible for paying your fair share of Federal income tax. If we should
make an error in answering your question, you are still responsible for the payment of
the correct tax. Should this occur, however, you will not be charged any penalty. To make
sure that IRS representatives give accurate and courteous answers, a second IRS
representative sometimes listens in on telephone calls. No record is kept of any
taxpayer’s identity.

Alabama Illinois Missouri Oklahoma Virginia


1-800-829-1040 Chicago, 435-1040 St. Louis, 342-1040 1-800-829-1040 Richmond, 649-2361
Alaska In area code 708, Elsewhere, 1-800-829-1040 Oregon Elsewhere, 1-800-829-1040
1-312-435-1040 Montana Washington
Anchorage, 561-7484 Elsewhere, 1-800-829-1040 Portland, 221-3960
Elsewhere, 1-800-829-1040 1-800-829-1040 Elsewhere, 1-800-829-1040 Seattle, 442-1040
Indiana Elsewhere, 1-800-829-1040
Arizona Nebraska Pennsylvania
Indianapolis, 226-5477 West Virginia
Phoenix, 257-1233 Elsewhere, 1-800-829-1040 Omaha, 422-1500 Philadelphia, 574-9900
Elsewhere, 1-800-829-1040 Elsewhere, 1-800-829-1040 Pittsburgh, 281-0112 1-800-829-1040
Iowa Elsewhere, 1-800-829-1040
Arkansas Nevada Wisconsin
Des Moines, 283-0523 Puerto Rico
1-800-829-1040 Elsewhere, 1-800-829-1040 1-800-829-1040 Milwaukee, 271-3780
California New Hampshire San Juan Metro Area, Elsewhere, 1-800-829-1040
Kansas 766-5040
Oakland, 839-1040 1-800-829-1040 Wyoming
1-800-829-1040 Isla, 766-5549
San Francisco, 839-1040 New Jersey 1-800-829-1040
Elsewhere, 1-800-829-1040 Kentucky Rhode Island
1-800-829-1040 1-800-829-1040 1-800-829-1040
Colorado
Louisiana New Mexico South Carolina
Denver, 825-7041 Phone Help for
Elsewhere, 1-800-829-1040 1-800-829-1040 1-800-829-1040 1-800-829-1040 Hearing-Impaired
Connecticut Maine New York South Dakota People With TDD
1-800-829-1040 1-800-829-1040 Bronx, 732-0100 1-800-829-1040 Equipment.
Brooklyn, 596-3770 All areas in U.S., including
Delaware Maryland Buffalo, 685-5432 Tennessee
Alaska, Hawaii, Virgin
1-800-829-1040 Baltimore, 962-2590 Manhattan, 732-0100 Nashville, 259-4601 Islands, and Puerto Rico:
District of Columbia Elsewhere, 1-800-829-1040 Nassau, 222-1131 Elsewhere, 1-800-829-1040 1-800-829-4059
Massachusetts Queens, 596-3770 Texas
1-800-829-1040 Staten Island, 596-3770
Florida Boston, 523-1040 Suffolk, 724-5000 Dallas, 742-2440 Hours of Operation:
Elsewhere, 1-800-829-1040 Elsewhere, 1-800-829-1040 Houston, 965-0440 8:00 A.M. to 6:30 P.M.
Jacksonville, 354-1760 Elsewhere, 1-800-829-1040
Elsewhere, 1-800-829-1040 Michigan North Carolina EST (Jan. 1–April 4)
Detroit, 237-0800 Utah 9:00 A.M. to 7:30 P.M.
Georgia 1-800-829-1040
Elsewhere, 1-800-829-1040 1-800-829-1040 EDT (April 5–April 15)
Atlanta, 522-0050 North Dakota
Elsewhere, 1-800-829-1040 Minnesota Vermont 9:00 A.M. to 5:30 P.M.
1-800-829-1040
Minneapolis, 644-7515 1-800-829-1040 EDT (April 16–Oct. 24)
Hawaii Ohio
St. Paul, 644-7515 8:00 A.M. to 4:30 P.M.
Oahu, 541-1040 Elsewhere, 1-800-829-1040 Cincinnati, 621-6281 EST (Oct. 25–Dec. 31)
Elsewhere, 1-800-829-1040 Cleveland, 522-3000
Mississippi
Idaho Elsewhere, 1-800-829-1040
1-800-829-1040
1-800-829-1040
Page 70

What is Tele-Tax? Recorded Tax Information includes about 140 topics of tax information that answer many Federal tax
questions. You can listen to up to three topics on each call you make.
Automated Refund Information is available so you can check the status of your refund.

How do I use Choosing the right number—Use only the number listed below for your area. Use a local city number
only if it is not a long distance call for you. Please do not dial “1-800” when using a local city
Tele-Tax? number. However, when dialing from an area that does not have a local number, be sure to dial “1-800”
before calling the toll-free number.

Recorded Tax Information


Topic numbers are effective January 1, 1992.
Touch-tone service is available 24 hours a day, 7 days a week.
Rotary or pulse dial service is available Monday through Friday during regular office hours.
Select, by number, the topic you want to hear. For the directory of topics, listen to topic no. 323. A
complete list of these topics is on the next page.
Have paper and pencil handy to take notes.
Call the appropriate phone number listed below.
● If you have a touch-tone phone, immediately follow the recorded instructions, or
● If you have a rotary or pulse dial phone, wait for further recorded instructions.

Automated Refund Information


Be sure to have a copy of your tax return available since you will need to know the first social security
number shown on your return, the filing status, and the exact amount of your refund.
Then, call the appropriate phone number listed below and follow the recorded instructions.
The IRS updates refund information every 7 days. If you call to find out about the status of your refund
and do not receive a refund mailing date, please wait 7 days before calling back.
● Touch-tone service is available Monday through Friday from 7:00 A.M. to 11:30 P.M. (Hours may
vary in your area.)
● Rotary or pulse dial service is available Monday through Friday during regular office hours.

Alabama Georgia Mississippi Pennsylvania


1-800-829-4477 Atlanta, 331-6572 1-800-829-4477 Philadelphia, 627-1040
Alaska Elsewhere, 1-800-829-4477 Missouri Pittsburgh, 261-1040
Hawaii Elsewhere, 1-800-829-4477
1-800-829-4477 St. Louis, 241-4700
1-800-829-4477 Elsewhere, 1-800-829-4477 Puerto Rico
Arizona
Idaho Montana 1-800-829-4477
Phoenix, 252-4909
Elsewhere, 1-800-829-4477 1-800-829-4477 1-800-829-4477 Rhode Island
Arkansas Illinois Nebraska 1-800-829-4477
1-800-829-4477 Chicago, 886-9614 Omaha, 221-3324 South Carolina
California In area code 708, Elsewhere, 1-800-829-4477 1-800-829-4477
1-312-886-9614 Nevada South Dakota
Counties of Alpine, Springfield, 789-0489
Amador, Butte, 1-800-829-4477 1-800-829-4477
Elsewhere, 1-800-829-4477
Calaveras, Colusa, New Hampshire Tennessee
Contra Costa, Del Norte, Indiana
1-800-829-4477 Nashville, 242-1541
El Dorado, Glenn, Indianapolis, 631-1010
New Jersey Elsewhere, 1-800-829-4477
Humboldt, Lake, Lassen, Elsewhere, 1-800-829-4477
Marin, Mendocino, 1-800-829-4477 Texas
Iowa
Modoc, Napa, Nevada, New Mexico Dallas, 767-1792
Des Moines, 284-7454
Placer, Plumas, Houston, 850-8801
Elsewhere, 1-800-829-4477 1-800-829-4477
Sacramento, Elsewhere, 1-800-829-4477
San Joaquin, Shasta, Kansas New York
Utah
Sierra, Siskiyou, 1-800-829-4477 Bronx, 406-4080
1-800-829-4477
Solano, Sonoma, Sutter, Kentucky Brooklyn, 858-4461
Tehama, Trinity, Yolo, Buffalo, 685-5533 Vermont
1-800-829-4477
and Yuba, Manhattan, 406-4080 1-800-829-4477
1-800-829-4032 Louisiana Queens, 858-4461 Virginia
Los Angeles, 617-3177 1-800-829-4477 Staten Island, 858-4461
Richmond, 783-1569
Oakland, 839-4245 Maine Elsewhere, 1-800-829-4477
Elsewhere, 1-800-829-4477
Elsewhere, 1-800-829-4477 North Carolina
1-800-829-4477 Washington
Colorado 1-800-829-4477
Maryland Seattle, 343-7221
Denver, 592-1118 North Dakota
Baltimore, 466-1040 Elsewhere, 1-800-829-4477
Elsewhere, 1-800-829-4477
Elsewhere, 1-800-829-4477 1-800-829-4477 West Virginia
Connecticut
Massachusetts Ohio 1-800-829-4477
1-800-829-4477
Boston, 523-8602 Cincinnati, 421-0329 Wisconsin
Delaware Elsewhere, 1-800-829-4477 Cleveland, 522-3037
Milwaukee, 273-8100
1-800-829-4477 Michigan Elsewhere, 1-800-829-4477
Elsewhere, 1-800-829-4477
District of Columbia Detroit, 961-4282 Oklahoma
Wyoming
882-1040 Elsewhere, 1-800-829-4477 1-800-829-4477
1-800-829-4477
Florida Minnesota Oregon
1-800-829-4477 St. Paul, 644-7748 Portland, 294-5363
Elsewhere, 1-800-829-4477 Elsewhere, 1-800-829-4477
Page 71

Topic Topic Topic


Tele-Tax Topic Numbers and Subjects No. Subject No. Subject No. Subject

Tax Computation Basis of Assets, Tax Information for


Topic Topic
351 Tax and credits figured Depreciation, Sale of Aliens and U.S.
No. Subject No. Subject
by IRS Assets Citizens Living Abroad
IRS Procedures and 205 Refund of state and 352 Self-employment tax 551 Sale of your home— 701 Resident and
Services local taxes General nonresident aliens
353 Five-year averaging for
101 IRS help available— 206 Alimony received lump-sum distributions 552 Sale of your home— 702 Dual-status alien
Volunteer tax assistance 207 Business income How to report gain 703 Alien tax clearance
354 Alternative minimum
programs, toll-free 208 Sole proprietorship tax 553 Sale of your home— 704 Foreign earned
telephone, walk-in Exclusion of gain, age income exclusion—
assistance, and outreach 209 Capital gains and losses 355 Gift tax
55 and over General
program 210 Pensions and annuities 356 Estate tax
554 Basis of assets 705 Foreign earned
102 Tax assistance for 211 Pensions—The general 357 Standard deduction
555 Depreciation income exclusion—
individuals with rule and the simplified 358 Tax on a child’s
556 Installment sales Who qualifies?
disabilities and the general rule investment income
hearing impaired 706 Foreign earned
212 Lump-sum distributions Employer Tax
Tax Credits income exclusion—
103 Small Business Tax 213 Rental income and Information What qualifies?
Education Program expenses 401 Child and dependent
601 Social security and 707 Foreign tax credit
(STEP)—Tax help for care credit
214 Renting vacation Medicare withholding
small businesses property/Renting to 402 Earned income credit rates
104 Problem Resolution relatives 403 Credit for the elderly or 602 Form W-2—Where, The following topics
Program—Help for 215 Royalties the disabled when, and how to file are in Spanish:
problem situations 751 Who must file?
216 Farming and fishing General Information 603 Form W-4—Employee’s
105 Public libraries—Tax income Withholding Allowance 752 Which form to use?
information tapes and 451 Substitute tax forms
217 Earnings for clergy Certificate 753 What is your filing
reproducible tax forms 452 Highlights of 1991 tax
218 Unemployment 604 Federal tax deposits— status?
106 Examination procedures changes
compensation General 754 Earned income credit
and how to prepare for 453 Refunds—How long
an audit 219 Gambling income and 605 Employer identification 755 Highlights of 1991
they should take
expenses number—How to apply tax changes
107 The collection process 454 Copy of your tax
220 Bartering income 606 Form 942—Employer’s 756 Forms and
108 Tax fraud—How to return—How to get one
Quarterly Tax Return publications—
report 221 Scholarship and 455 Forms/Publications— for Household How to order
109 Types of organizations fellowship grants How to order Employees
that qualify for 222 Nontaxable income 757 Alien tax clearance
456 Tax shelter registration 607 Form 941—Deposit
tax-exempt status 223 Social security and 758 Refunds—How long
457 Extensions of time to requirements
110 Organizations—How to equivalent railroad they should take
file your tax return 608 Form 941—Employer’s
apply for exempt status retirement benefits 759 IRS help available—
458 Form W-2—What to do Quarterly Federal Tax
111 Examination appeal 224 401(k) plans Volunteer tax
if not received Return
rights assistance programs,
225 Passive activities— 459 Penalty for 609 Form 940—Deposit toll-free telephone,
112 Electronic filing Losses/credits underpayment of requirements walk-in assistance,
113 Special Enrollment 226 Tax statements from estimated tax 610 Form 940/940-EZ— and outreach program
Examination to the Railroad Retirement 460 Recordkeeping Employer’s Annual 760 Social security and
practice before IRS Board Federal Unemployment
461 How to choose a tax equivalent railroad
114 Power of attorney Adjustments to Income preparer Tax Returns retirement benefits
information 462 Failure to pay 611 Targeted jobs credit 761 Why do I have to turn
251 Individual retirement
115 Change of address–How arrangements (IRAs) child/spousal support 612 Tips—Withholding and in a Form W-4 to my
to notify IRS and other Federal reporting employer
252 Alimony paid
911 Hardship assistance obligations
253 Bad debt deduction 1099 Series and Related Tax Information for
applications 463 Withholding on interest
254 Tax shelters Information Returns— Puerto Rico Residents
999 Local information and dividends Filing Magnetically/ 851 Who must file a U.S.
Itemized Deductions 464 Highway use tax Electronically
Filing Requirements, income tax return in
Filing Status, 301 Should I itemize? 465 Checklist/Common 651 Who must file/ Puerto Rico
Exemptions errors when preparing Originals and
302 Medical and dental 852 Deductions and credits
your tax return corrections
151 Who must file? expenses for Puerto Rico filers
466 Withholding on 652 Acceptable
152 Which form—1040, 303 Taxes 853 Federal employment
pensions and annuities media/Locating a third
1040A, or 1040EZ? 304 Moving expenses taxes in Puerto Rico
467 Foreign currency party to prepare your
153 When, where, and how 305 Interest expense 854 Tax assistance for
transactions files
to file residents of Puerto
306 Contributions 468 Desert Storm/ 653 Applications, forms, and
154 What is your filing Rico
307 Casualty losses Desert Shield information
status?
308 Miscellaneous expenses IRS Notices & Letters 654 Waivers, extensions,
155 Dependents and format deviations
309 Business use of home
156 Estimated tax 501 Notices—What to do
310 Business use of car 655 Test files and combined
157 Amended returns 502 Notice of underreported Federal/state filing
311 Business travel expenses income—CP 2000
158 Decedents 656 Electronic filing of
312 Business entertainment 503 IRS notices and information returns
Types of Income expenses bills/Penalty and
657 Information Returns
201 Wages and salaries 313 Educational expenses interest charges
Program Bulletin Board
202 Tips 314 Employee business System
203 Interest received expenses Topic numbers are
204 Dividends effective January 1,
1992.
Page 72

Index to A F Public Debt, Gift to


Address Change 65 Fast Filing 6 Reduce the 9
Instructions Addresses of Internal Revenue Figure Your Tax 39 Publications, How To
Service Centers 65 Filing Information 10–15 Get 66–68
Advance Earned Income Credit Filing Instructions—
Payments 40 R
When To File 9
Allocated Tip Income 25 Railroad Retirement Benefits—
Where To File 65
Amended Return 66 Treated as a Pension 27
Filing Status—Which Box To
Amount You Owe 42 Check 17–19 Treated as Social
Annuities 27–30 Security 31–32
Foreign Bank Account 15
Recordkeeping 65
Form 1040EZ, 1040A, or
B 1040? 14–15 Refund of Tax 42
Backup Withholding 40 Form W-2 24 Refunds of State and Local
Blindness 37 Income Taxes 24
Forms, How To Get 66–68
Rollovers 27, 29
C H Rounding Off to Whole
Checklist for Common Dollars 24
Head of Household 18–19
Mistakes 6 Help (free) 7–8, 69–71
Child and Dependent Care S
Expenses, Salaries 24
I
Credit for 39, 51–55 Schedules, Instructions for—
Income Tax Withheld
Children of Divorced or (Federal) 40 Schedule 1 50–51
Separated Parents, Schedule 2 51–55
Individual Retirement
Exemption for 22 Schedule EIC 56–64
Arrangement (IRA)—
Community Property States 24 Scholarship and Fellowship
Contributions to 33–36
Corresponding with the Grants 25
Distributions from 27
IRS 65 Sign Your Return 43
Injured Spouse Claim 42
Credit for the Elderly or the Single Person 17
Disabled 40 Interest Income—
Exclusion of Interest from Social Security
Savings Bonds 26, 50 Benefits 31–32
D
Taxable 26, 50 Social Security
Death of Spouse 8, 20 Number 7, 8, 16
Death of a Person 8 Tax-Exempt 26, 50
Standard Deduction 37
Deduction for Contributions to Interest—Late Payment
of Tax 9 State and Local Income Taxes,
an Individual Retirement Refunds of 24
Arrangement (IRA) 33–36 Itemized Deductions 13
Student Dependent 21
Dependents—
L Substitute Tax Forms 9
Birth or Death of 20
Children 20–23 Line Instructions for Form
1040A 16–43 T
Other 20–23 Tax Assistance 7–8, 69–71
Lump-Sum Distributions 29
Standard Deduction Tax-Exempt Interest 26, 50
for 37–38
M Tax Figured by the
Student 21 IRS 38–39
Married Persons—
Supported by Two or More Tax Table 44–49
Taxpayers 22 Filing Joint Returns 17
Filing Separate Returns 18 Telephone Assistance—
Desert Storm/Desert Shield 7 Federal Tax
Dividends 26, 51 Living Apart 19
Information 69
Divorced or Separated Parents, Tele-Tax 70–71
Children of 22 N
Name, Address, and Social Tip Income 25
Dual-Status Alien 17
Security Number 16–17
U
E Name Change 8, 16
Unemployment
Earned Income Nonresident Alien 14, 16, 17
Compensation 31
Credit 7, 41, 56–60
Earned Income Credit O
W
Tables 61–64 Order Blank 67
Wages 24
Elderly Persons— When To File 9
P
Standard Deduction Where To File 65
for 37–38 Paperwork Reduction Act
Notice 3 Who Can Use Form
Credit for 40 1040A 14–15
Penalty—
Employer-Provided Dependent Who Can Use Form
Care Benefits 25, 51–55 Estimated Tax 43
1040EZ 14–15
Employer-Provided Late Filing 9
Who Must File 10–13
Vehicle 25 Late Payment 9
Who Must Use Form
Estimated Tax Other 9 1040 14–15
Payments 40, 66 Pensions and Who Should File 10–13
Excess Salary Deferrals 25 Annuities 27–30
Widows and Widowers,
Excess Social Security and Preparer, Tax Return 43 Qualifying 19
RRTA Taxes Withheld 41 Presidential Election— Withholding and Estimated
Exemptions 7, 20–23 $1 Check-off 17 Tax Payments for 1992 66
Extensions of Time Privacy Act Notice 3
To File 9, 41 Problems, Unresolved Tax 8